TMI BlogRestriction on Rectification of GSTR-3B return - The rectification/ adjustment mechanism for the months...Restriction on Rectification of GSTR-3B return - The rectification/ adjustment mechanism for the months subsequent to when the errors are noticed is contrary to the scheme of the Act. The Respondents cannot defeat this statutory right of the Petitioner by putting in a fetter by way of the impugned circular. Since the Respondents could not operationalize the statutory forms envisaged under the Act, resulting in depriving the Petitioner to accurately reconcile its input tax credit, the Respondents..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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