GSTR-1 cannot be amended after expiry of time- Condonation not possible: HC

Abdul Mannan Khan Vs Goods & Services Tax Council & Ors. (Calcutta High Court) The case of the petitioner is that inadvertently a particular sale made to M/s. Bharat Exports was uploaded as unregistered sale though the said company was a registered company. Subsequently, in September 2019, that is, after 1½ years of the period concerned, M/s. Bharat Exports informed the petitioner that they were not getting credit of the input Tax Credit due to inadvertent mistake of the petitioner. The petitioner thereafter made an application seeking rectification of the GSTR-1 Form for the period o...