Omission/ error in GSTR-1 cannot be rectified beyond period prescribed u/s 39(9) of CGST Act

Yokohama India Private Limited Vs State of Telangana (Telangana High Court)

Telengana High Court held that statute has introduced limitation under section 39(9) of the Central Goods and Services Tax Act, 2017 to rectify omission/ error in GSTR-1 return and accordingly assessee cannot be permitted to carry out rectification beyond the s

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