{"id":74795,"date":"2026-01-13T12:12:05","date_gmt":"2026-01-13T06:42:05","guid":{"rendered":""},"modified":"2026-01-13T12:12:05","modified_gmt":"2026-01-13T06:42:05","slug":"discrepant-gstr-1-entries-left-unrectified-causing-short-cgst-sgst-payment-demand-u-s-73-9-upheld-with-penalty-and-recovery-sustained","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74795","title":{"rendered":"Discrepant GSTR-1 entries left unrectified causing short CGST\/SGST payment; demand u\/s 73(9) upheld with penalty and recovery sustained"},"content":{"rendered":"<p>Discrepant GSTR-1 entries left unrectified causing short CGST\/SGST payment; demand u\/s 73(9) upheld with penalty and recovery sustained<br \/>Case-Laws<br \/>GST<br \/>Petitioner&#39;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&#39;s tax demand of Rs. 4,38,566 with interest and penalty was upheld. Excess availment of Input Tax Credit beyond GSTR-2A<\/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=96001\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Discrepant GSTR-1 entries left unrectified causing short CGST\/SGST payment; demand u\/s 73(9) upheld with penalty and recovery sustainedCase-LawsGSTPetitioner&#8217;s failure to rectify discrepant GSTR-1 entries within the prescribed rectification window (deadli<\/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-74795","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74795","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=74795"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74795\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}