TMI BlogValidity of Circular issued by the CBIC - Jurisdiction - imposition on rectification of Form GSTR-3B in...Validity of Circular issued by the CBIC - Jurisdiction - imposition on rectification of Form GSTR-3B in respect of the period in which the error had occurred - A priori, despite such an express mechanism provided by Section 39(9) read with Rule 61, it was not open to the High Court to proceed on the assumption that the only remedy that can enable the assessee to enjoy the benefit of the seamless utilization of the input tax credit is by way of rectification of its return submitted in Form GSTR..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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