HC allows rectification of mistakes in Form GSTR 1

Deepa Traders Vs Principal Chief Commissioner of GST & Central Excise (Madras High Court) The petitioner has, in respect of the returns for a few months during the period 2017-18, admittedly, committed certain errors. The errors are of following nature. i) Recipients GSTIN/name has been wrongly mentioned. ii) The invoice number/date have been wrongly mentioned. iii) Supply details were correctly supplied in GSTR 3 and tax duly remitted. However, some of the invoice wise details have been omitted to be reported in Form GSTR 1. iv) IGST was inadvertantly remitted under the heads SGST and CGS...