Regularization of the Petitioner’s GSTR-3B for August, 2017 - ...

Case Laws GST

April 2, 2020

Regularization of the Petitioner’s GSTR-3B for August, 2017 - the System had crashed - the petitioner had duly discharged the tax liability of August, 2017 within the period prescribed therefor; however, it was only on account of technical glitches in the System that the amount of tax paid by the petitioner for August 2017 had not been credited to the Government account. Hence, the interests of justice would best be served if the declaration submitted by the petitioner in October, 2019 along with the return of September, 2019 is treated as discharge of the petitioner’s tax liability of August, 2017 - The petitioner shall not be liable to pay any interest on such tax amount for the period from 21.9.2017 to October, 2019

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Regularization of the Petitioner’s GSTR-3B for August, 2017 - ...

Case Laws GST

April 2, 2020

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