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GST - Highlights / Catch Notes

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Permission to carry out amendment in its GSTR-1 for the month of ...

Case Laws     GST

November 7, 2022

Permission to carry out amendment in its GSTR-1 for the month of January 2019 in order to rectify its mistake of mentioning wrong GSTIN number against the invoices raised - The instant case does not present any additional tax impact, or loss of revenue - the interest of justice would be served if the petitioner is allowed to make the necessary correction in GSTR-1 form for January 2019 - HC

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