Seeking approval to modify / amend FORM GSTR-1 - The proviso ought not to defeat the intention of the...

Seeking approval to modify / amend FORM GSTR-1 - The proviso ought not to defeat the intention of the legislature as borne out on a bare reading of subsection (3) of Section 37 and sub-section (9) of Section 39 in the category of cases when there is a bonafide and inadvertent error in furnishing any particulars in filing of returns, accompanied with the fact that there is no loss of revenue whatsoever in permitting the correction of such mistake. Any contrary interpretation of sub- section (3) o..... .....

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