{"id":77215,"date":"2026-11-02T08:31:40","date_gmt":"2026-11-02T08:31:40","guid":{"rendered":""},"modified":"2026-11-02T08:31:40","modified_gmt":"2026-11-02T08:31:40","slug":"clerical-gstr-1-cess-errors-cannot-sustain-demand-when-tax-liabilities-are-consistent-and-correctly-paid","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77215","title":{"rendered":"Clerical GSTR-1 cess errors cannot sustain demand when tax liabilities are consistent and correctly paid."},"content":{"rendered":"<p>Clerical GSTR-1 cess errors cannot sustain demand when tax liabilities are consistent and correctly paid.<br \/>Case-Laws<br \/>GST<br \/>Cess demand based solely on an erroneous GSTR-1 entry was unsustainable where the declared cess did not correspond with the taxable value or CGST and SGST liabilities. CGST and SGST liabilities in GSTR-1 and GSTR-3B were consistent and correctly paid. In the absence of allegations or evidence of suppressed outward supplies, understated taxable value, or short payment of tax, the cess mismatch was accepted as a clerical error. A bare allegation of cess short payment could not support the demand; the appellate order, consequential interest, and penalty were quashed.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105702\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Clerical GSTR-1 cess errors cannot sustain demand when tax liabilities are consistent and correctly paid.Case-LawsGSTCess demand based solely on an erroneous GSTR-1 entry was unsustainable where the declared cess did not correspond with the taxable val&#8230;<\/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-77215","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77215","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=77215"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77215\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}