GSTR-1 Return filing amounts to determination of tax : HC

Kabeer Reality Private Limited Vs The Union of India & Others (Madhya Pradesh HC) The petitioner has certainly not paid the GST. It is noteworthy to mention that GSTR-1 is declaration of tax liability and GSTR-3B is evidence of actual payment. The petitioner has stated that GSTR-1 cannot be termed or classified as self assessed liability, it is only a declaration made for limited purpose. The said issued stands concluded on account of notification dated 09.10.2019 bearing No. 49/2019, wherein an amendment has been made in Rule 61 of the GST Rules with retrospective effect and filing of GST...