Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Rectification of mistake in GSTR-1 return - Details of export supplies are also to be furnished in Form GSTR-1 - the time of revising the Form GSTR-1 got expired on 31.03.2019 and the petitioner had approached GST Help Desk. Without making correction in Form GSTR-1, the petitioner could not get refund under the Central GST Act, 2017. - HC
Rectification of mistake in GSTR-1 return - Details of export supplies are also to be furnished in Form GSTR-1 - the time of revising the Form GSTR-1 got expired on 31.03.2019 and the petitioner had approached GST Help Desk. Without making correction in Form GSTR-1, the petitioner could not get refund under the Central GST Act, 2017. - HC
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