Tag Archives: Rules 55 cgst

Goods can’t be detained under GST for infraction of procedural Rules :KERALA High Court

By | February 28, 2018

Issue A taxable person transports the goods procured by them for own use to the site where the goods are to be consumed. The present transaction would not fall within the scope of taxable supply under the statutes. Thus the petitioner has not uploaded the declaration in Form KER-1 before the goods were transported. Goods… Read More »