CGST Rules Prescribing Time-Bound Submission Of Declaration Under TRAN-1 To Claim Transitional Credit Not Directory But Mandatory: Rajasthan HC

Rajasthan HC has ruled that CGST rules, which prescribe time-bound submission of the TRN-1 declaration to claim transitional credit, are mandatory, not directory. The case involved a dispute over the submission of TRN-1 to claim transitional credit, where the petitioner argued that the rule was directory. The court emphasized that these rules are mandatory, and businesses must comply with the deadlines to claim the credit. This judgment highlights the importance of adhering to regulatory timelines under the GST regime to avoid legal complications.