2024 (10) TMI 1603

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..... R This writ petition has been filed for a Mandamus, to direct the respondents to open the online portal in order to enable the petitioner to rectify the clerical mistake committed by them in wrongly filing the detail under Column B2C without mentioning GST number of the recipient instead of Column B2B in the GSTR-1 for period October 2017 and September 2018 electronically. 2. Learned counsel for .....

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..... f B2B supply, in his FORM GSTR- 1, due to which the said supply does not get reflected in FORM GSTR-2A of the said registered person. In such cases, the difference in ITC claimed by the registered person in his return in FORM GSTR-3B and that available in FORM GSTR-2A may be handled by following the procedure provided in para 4 below. d. --- --- 3. In the light of the above Circular, the lear .....

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