{"id":70637,"date":"2024-12-28T08:30:10","date_gmt":"2024-12-28T03:00:10","guid":{"rendered":""},"modified":"2024-12-28T08:30:10","modified_gmt":"2024-12-28T03:00:10","slug":"businesses-allowed-to-correct-gst-returns-claim-rightful-input-tax-credits-for-2018-19-after-court-intervention","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70637","title":{"rendered":"Businesses Allowed to Correct GST Returns, Claim Rightful Input Tax Credits for 2018-19 After Court Intervention."},"content":{"rendered":"<p>Businesses Allowed to Correct GST Returns, Claim Rightful Input Tax Credits for 2018-19 After Court Intervention.<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and invocation of doctrine of necessity. The impugned Order-in-Original was quashed and matter remanded to the Assessing Officer to pass fresh order after considering petitioner&#39;s application for Input Tax Credit entitlement u\/ss 16(5) and 16(6) of the GST Act. Par<\/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=84376\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and invocation of doctrine of necessity. The impugned Order-in-Original was quashed and matter remanded to the Assessing Offi<\/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-70637","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70637","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=70637"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70637\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}