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HC allows rectification of mistakes in Form GSTR 1
Case Law Details
- Case Name
- Deepa Traders Vs Principal Chief Commissioner of GST & Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Deepa Traders Vs Principal Chief Commissioner of GST & Central Excise (Madras High Court)
The petitioner has, in respect of the returns for a few months during the period 2017-18, admittedly, committed certain errors. The errors are of following nature.
i) Recipients GSTIN/name has been wrongly mentioned.
ii) The invoice number/date have been wrongly mentioned.
iii) Supply details were correctly supplied in GSTR 3 and tax duly remitted. However, some of the invoice wise details have been omitted to be reported in Form GSTR 1.
iv) IGST was inadvertantly remitted under the h...
