Calcutta HC Allows GSTR-1 Rectification for Export Errors

Nivriya India Private Limited Vs Assistant Commissioner of State Tax (Calcutta High Court) Calcutta High Court has directed tax authorities to permit Nivriya India Private Limited to manually rectify its Goods and Services Tax Return (GSTR-1) for the months of October and November 2022. The court’s order addresses an inadvertent error where the company incorrectly marked five export invoices as “without payment of Integrated Goods and Services Tax (IGST)” instead of “with payment of IGST,” despite having paid the tax. The ruling, issued by a single bench, emphasi...