Rectification of mistake in Form GSTR-3B by accounting input tax credit as IGST instead of SGST and CGST...

Rectification of mistake in Form GSTR-3B by accounting input tax credit as IGST instead of SGST and CGST credit - permission to petitioner to refund IGST Input tax credit and thereafter, adjust the same towards SGST and CGST liability - Directions issued to consider application for allowing rectification - HC .....

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