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Permission to rectify the GST Return filed for the period ...


Court Allows Correction of GST Returns from B2C to B2B for Input Tax Credit Claim for Sep 2017 & Mar 2018.

January 21, 2023

Case Laws     GST     HC

Permission to rectify the GST Return filed for the period September, 2017 and March 2018 in Form-B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the Input Tax Credit (ITC) benefit - The letters of rejection dated 19th June and 23rd September, 2020 are hereby set aside - The Court permits the Petitioner to resubmit the corrected Form-B2B under GSTR-1 for the aforementioned periods September, 2017 and March, 2018 and to enable the Petitioner to do so a direction is issued to the Opposite Parties to receive it manually. - HC

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