Rectification of return Section 37(3)

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..... the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period. Case law : M/S MAHALAXMI INFRA CONTRACT LTD. VERSUS GOODS AND SERVICES TAX COUNCIL( 2022 (11) TMI 323 - JHARKHAND HIGH COURT) Issue : The issue in this case was an inadvertent error made by the petitioner in filing GSTR-1 .....

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..... 30th day of November following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. second proviso to section 37(3) The rectification of error or omission in respect of GSTR 1 for the year 2017-18 shall be allowed till the due date for furnishing GSTR 1 for the month of March or for the qu .....

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