TVS Motor - Form GSTR-3B
Facts
ITC carried forward from Form GSTR-3B challenged on procedural grounds.
Issue
Whether Form GSTR-3B is a substitute for Form GSTR-3 under the GST regime?
Held
Yes, Form GSTR-3B during the transitional period was a valid mechanism for declaring outward supply and ITC.
Ratio
Statutory rules-making power permits substitute forms during transition.
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