Seeking rectification in Form GSTR-1 - limitation period - Works ...
GST
April 24, 2024
Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit (“ITC”) - non-uploading of the invoices in GSTR-1 as B2B invoice - The High Court held that despite the payment of taxes by the petitioner, the procedural requirements were not met, particularly the timely correction of errors in GSTR-1 filings. The decision underscored the principle that while the tax system allows for rectification of mistakes, such allowances are bound by strict timelines to prevent abuse and ensure tax compliance.
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