Inadvertent mistake in GSTR-1 return permitted to be amended

Advertisement H. R. Carriers Vs State of Karnataka (Karnataka High Court) Karnataka High Court held that inadvertent mistake committed while filing GSTR-1 return is permitted to be amended since there was no loss of revenue whatsoever to the department post such rectification of error. Facts- The petitioner is a registered taxpayer, who filed returns in GSTR-1 returns for the tax period from June 2022 to September 2022. It is the specific contention of the petitioner that in the said returns, the petitioner inadvertently uploaded the GSTIN of respondent No.5, which is at Kerala instead of ...