Tax Filing Flexibility: Challenging Restrictions on GSTR-I Amendment Under Section 38(5) of WBGST Act

HC of Calcutta considered a petition about amending GSTR-I under Section 38(5) of WBGST Act, 2017. Petitioner sought to manually or online amend the filing, which respondents opposed, citing repeated mistakes and portal limitations. The case was adjourned for further hearing on 31st July, 2023, with no immediate resolution.

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The High Court of Calcutta heard a petition regarding amending GSTR-I under Section 38(5) of the WBGST Act, 2017. The petitioner seeks to amend the GSTR-I manually or online. The respondents opposed, stating the petitioner made a mistake twice and the online portal cannot accept the filing. The matter is listed for further consideration on 31st July, 2023.

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