Rectification of inadvertent error in GST returns permitted as there is no loss to revenue

Ambica Auto Sales And Service & Anr Vs Ambica Auto Sales And Service & Anr (Gujarat High Court)

Gujarat High Court held that amendment/ rectification of inadvertent error in GST returns [Form GSTR-1 and GSTR-3B] is permissible if no loss to revenue would be caused. Accordingly, petition is allowed and returns are permitted to be amended.

Facts- The present petition is filed by the petitioner. It is mainly contested that while the amount of input tax credit was proposed to be reversed as per the Show Cause Notice was Rs.34,26,33,614/-, however, the a

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