Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit...

Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit (“ITC”) - non-uploading of the invoices in GSTR-1 as B2B invoice - The High Court held that despite the payment of taxes by the petitioner, the procedural requirements were not met, particularly the timely correction of errors in GSTR-1 filings. The decision underscored the principle that while the tax system allows for rectification of mistakes, such allowances are bound by strict timelines to prevent abuse and ensure tax compliance. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X