No Recovery Without Rule 88C Compliance for GSTR-1 vs. GSTR-3B Difference

Caterpillar India Pvt. Ltd. Vs Assistant Commissioner (Madras High Court) Madras High Court recently ruled in the case of M/s. Caterpillar India Pvt. Ltd. v. The Assistant Commissioner Chennai [WP No. 28092 of 2023 dated September 25, 2023], highlighting the importance of complying with Rule 88C of the Central Goods and Services Tax (CGST) Rules, 2017 when effecting recovery based on differences between GSTR-1 and GSTR-3B. Madras High Court  allowed the writ petition and held that, no recovery can be effected directly based on the difference in Form GSTR-1 and Form GSTR-3B without complying w...