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GSTR-1 can be amended even after the due date is crossed: Orissa High Court
Case Law Details
- Case Name
- Chintamaniswar Constructions Pvt. Ltd. Vs Chairperson, Central Board of Indirect Taxes & Others (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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Chintamaniswar Constructions Pvt. Ltd. Vs Chairperson, Central Board of Indirect Taxes & Others (Orissa High Court)
Here the petitioner had filed GSTR-1 for certain months pertaining to FY 2020-21 & FY 2021-22 wrongly. Petitioner being M/s. Chintamaniswar Constructions Pvt. Ltd was rendering supply to M/s. The Odisha Police Housing and Welfare Corporation Ltd. and was required to file GSTR-1. Instead of filing the invoices as B2B invoices in Table No 4, the petitioner mistakenly showed those bills in Table No 7 of GSTR-1 as B2C invoices.
The concern was raised by the...
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