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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Rectification of bona fide error occurred while filing Form GST ...

Case Laws     GST

November 23, 2019

Rectification of bona fide error occurred while filing Form GST TRAN -1 - the availment of credit by the petitioner, and its entitlement to distribute the credit to its various branches is not disputed. The 5th respondent should either permit the petitioner to file a rectified TRAN-1 Form electronically in favour of each of its branches in the country, or accept manually filed TRAN -1 Form with the appropriate corrections, on or before 30.12.2019.

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