HC: Permits revision of TRAN-01 & ITC claim in GSTR-3B, follows Adfert Technologies
Punjab & Haryana HC allows filing or revising of incorrect TRAN-01 on or before December 30, 2019 ; Alternatively, allows carrying forward of un-utilized credit in their GSTR-3B for the month of January 2020 either electronically or manually ; Notes that Government has extended date for filing or revising the earlier filed incorrect TRAN-1 till December 31, 2019; Places reliance on ruling in Adfert Technologies Pvt. Ltd : Punjab & Haryana HC (Chandigarh)...