Rectification of GSTR-1 for AY 2020-21 Allowed per Circular 27.12.2022

ESDS Software Solution Limited Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) Karnataka High Court held that rectification of Form GSTR-1 for rectifying mismatch/ discrepancy for Assessment Year 2020-21 to be allowed in terms of Circular No. 183/15/2022-GST dated 27.12.2022. GST Department directed accordingly. Facts- The present petition is preferred by the petitioner mainly seeking permission to access GST portal in order to the rectify form GSTR-1 uploaded for September 2020 with respect to those invoices issued to Respondent No.06 so as to enable the respondent No.06 ...