Discrepant GSTR-1 entries left unrectified causing short CGST/SGST payment; demand u/s 73(9) upheld with penalty and recovery sustained
Case-Laws
GST
Petitioner's failure to rectify discrepant GSTR-1 entries within the prescribed rectification window (deadline 20.10.2020) meant the short payment of CGST and SGST was recoverable under Section 73(9); the Assessing Officer's tax demand of Rs. 4,38,566 with interest and penalty was upheld. Excess availment of Input Tax Credit beyond GSTR-2A
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