Service Tax Transitional Credit – Non Service to Payers: Haunting Amendment
 98 TAXMANN 267
8 Pages Posted: 10 Nov 2018
Date Written: October 17, 2018
Under the present article author discussed the recent retrospective amendment in transitional credit provisions under section 140 of the Central Goods and Service Tax Act, 2017 (CGST Act) through Central Goods and Service Tax (Amendment) Act, 2018 and its implications on the taxpayer. Author has also attempted to summarize the constitutional validity of the retrospective amendment in the light of present jurisprudence.
Keywords: Constitutional Validity of Retrospective Amendment
Suggested Citation: Suggested Citation