Petition to Amend GST Number in GSTR-1 Post-Limitation Period Dismissed; Highlights Cascading Effects of Late Corrections.
Case-Laws
GST
The High Court dismissed the writ petition filed by the petitioner seeking permission to rectify/amend the GST number of the purchaser in GSTR-1 return after the expiration of the limitation period u/s 37(3) of the Central Goods and Services Tax Act, 2017. The Court held that if a person submits an erroneous GSTR-1 and does not correct it within the ti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =