HC permits manual rectification of GSTR-3B

M/s. Panduranga Stone Crushers Vs. Union of India (Andhra Pradesh: Amaravati)

Petitioner is permitted to rectify GSTR-3B statements for the months of August and December, 2017 and January and February, 2018 manually subject to the outcome of the writ petition. It is made clear that if the petitioner submits a rectified statements for the above purpose, the respondents shall process the same in accordance with the procedure established bylaw.

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