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Informative

Limitation for TRAN-1 Declaration u/r 117 CGST is Mandatory and Not Directory: Rajasthan HC

Update / Judgement Date

13 Jan 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GST

The Rajasthan High Court has ruled that the limitation period for filing TRN declarations under the CGST Act is mandatory and not directory. The court confirmed that failure to comply within the specified timeframe leads to the inability to file the declaration, emphasizing the binding nature of statutory deadlines. This decision clarifies that adherence to prescribed timelines is essential for compliance, and there is no flexibility for late submissions.