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

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