Manual GSTR-3B filing for March 2021 quarter to claim omitted ITC allowed, without cancelling existing tax demand order
Case-Laws
GST
Whether a registered person could be permitted to file a manual GSTR-3B for the quarter ending March 2021 to claim additional ITC omitted due to an error was determined by balancing procedural facilitation with preservation of existing tax demands. The court accepted that allowing manual filing would not, by itself, nullify or dilute the demand raised und
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