[dated 17.09.2024, in Nivriya India (P.) Ltd. v. Assistant Commissioner of State Tax, from WPA 14380 of 2024] While filling GSTR-1, the petitioner had inadvertently marked certain supplies as “without payment of IGST” instead of “with payment of IGST”. However, Form GSTR-3B was filed correctly, viz., with payment of IGST. Accordingly, refund was rejected. It […]
Taxpayers often mix up credit / debit notes with amendments to tax invoices under the GST regime. Hence, the object of this post is to understand the circumstances in which credit / debit notes can be issued and when amendments to tax invoices should be recorded in the GST returns. Credit notes with tax implications […]
Held: Rectification of errors or omission in Form GSTR-3B should be allowed in the period to which it relates, and not in the period in which it is noticed. Comment(s): For example, if there is an error or omission in Form GSTR-3B filed for April 2019, it should be rectified latest vide Form GSTR-3B filed […]
As per Section 37 of the Central Goods and Services Tax (CGST) Act, 2017, any error / omission in GSTR-1 (pertaining to the period 01-Jul-2017 to 31-Mar-2018, hereinafter referred to as “relevant period”) could be rectified only up to the date of filing GSTR-1 of September 2018 – considering the non-availability of annual return for […]