{"id":74416,"date":"2025-11-20T08:42:21","date_gmt":"2025-11-20T03:12:21","guid":{"rendered":""},"modified":"2025-11-20T08:42:21","modified_gmt":"2025-11-20T03:12:21","slug":"gst-gstr-1-upload-mistake-treated-as-bona-fide-rectification-allowed-to-restore-blocked-input-tax-credit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74416","title":{"rendered":"GST GSTR-1 upload mistake treated as bona fide, rectification allowed to restore blocked input tax credit"},"content":{"rendered":"<p>GST GSTR-1 upload mistake treated as bona fide, rectification allowed to restore blocked input tax credit<br \/>Case-Laws<br \/>GST<br \/>HC held that the petitioner had committed a bona fide error by uploading the GSTIN of the Kerala branch of R-5 instead of its Chennai (Tamil Nadu) branch in GSTR-1, which prevented R-4 from availing Input Tax Credit. Relying on analogous precedents, HC observed that where no revenue loss occurs and the mistake is inadvertent, technicalities should not obstruct legitima<\/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=94346\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST GSTR-1 upload mistake treated as bona fide, rectification allowed to restore blocked input tax creditCase-LawsGSTHC held that the petitioner had committed a bona fide error by uploading the GSTIN of the Kerala branch of R-5 instead of its Chennai (Tam<\/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-74416","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74416","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=74416"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74416\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}