{"id":72439,"date":"2025-08-28T08:32:48","date_gmt":"2025-08-28T03:02:48","guid":{"rendered":""},"modified":"2025-08-28T08:32:48","modified_gmt":"2025-08-28T03:02:48","slug":"order-quashed-allow-rectification-of-form-gstr-1-clerical-error-reflecting-sister-concern-turnover-accept-and-process-manual-filing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72439","title":{"rendered":"Order quashed; allow rectification of Form GSTR-1 clerical error reflecting sister concern turnover; accept and process manual filing"},"content":{"rendered":"<p>Order quashed; allow rectification of Form GSTR-1 clerical error reflecting sister concern turnover; accept and process manual filing<br \/>Case-Laws<br \/>GST<br \/>The HC found that the petitioner committed an inadvertent clerical error in Form GSTR-1 by reflecting the turnover of a sister concern, causing discrepancies with Form GSTR-3B and resultant disallowance of excess ITC claims. The impugned order dated 12.02.2025 in GST APL-04 issued by the respondent is quashed and set aside. The petitioner is<\/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=92013\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Order quashed; allow rectification of Form GSTR-1 clerical error reflecting sister concern turnover; accept and process manual filingCase-LawsGSTThe HC found that the petitioner committed an inadvertent clerical error in Form GSTR-1 by reflecting the turn<\/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-72439","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72439","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=72439"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72439\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}