Court Allows Late Amendment of GSTR-1 for Export Invoice Errors, Emphasizing Fair Credit for Taxpayers.

Case-Laws – GST – Highlights – The High Court allowed the petitioner to rectify GSTR-1 for the months of October and November 2022 regarding five export invoices, despite the statutory time limit having expired. The court noted the petitioner’s claim of

Court Allows Late Amendment of GSTR-1 for Export Invoice Errors, Emphasizing Fair Credit for Taxpayers.
Case-Laws
GST
The High Court allowed the petitioner to rectify GSTR-1 for the months of October and November 2022 regarding five export invoices, despite the statutory time limit having expired. The court noted the petitioner's claim of genuine mistake and the fact that the error came to light before the deadline for correcting GSTR-1 u/s 37(3) of the GST Act. However, the petitioner

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =