Page 18 - GSTL_27th August 2020_Vol 39_Part 4

xvi GST LAW TIMES [ Vol. 39
Unutilized Input Tax Credit’s transfer on transition to GST, authorities
directed to consider application for waiving late filing of GST TRAN-1
due to technical glitches - See under INPUT TAX CREDIT (ITC) ........ 398
Works contract for immovable property, exclusion of ITC - See under
INPUT TAX CREDIT (ITC) ............................. 459

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GST LAW TIMES  27th August 2020  18