{"id":70487,"date":"2024-12-02T08:53:19","date_gmt":"2024-12-02T03:23:19","guid":{"rendered":""},"modified":"2024-12-02T08:53:19","modified_gmt":"2024-12-02T03:23:19","slug":"petition-to-amend-gst-number-in-gstr-1-post-limitation-period-dismissed-highlights-cascading-effects-of-late-corrections","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70487","title":{"rendered":"Petition to Amend GST Number in GSTR-1 Post-Limitation Period Dismissed; Highlights Cascading Effects of Late Corrections."},"content":{"rendered":"<p>Petition to Amend GST Number in GSTR-1 Post-Limitation Period Dismissed; Highlights Cascading Effects of Late Corrections.<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=83578\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; 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 <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70487","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70487","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70487"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70487\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}