Rectification of mistake in Form GSTR-3B by accounting input tax...
Petitioner Allowed to Correct Tax Credit Mistake on Form GSTR-3B, Adjusting IGST to SGST and CGST Liabilities.
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GSTDecember 12, 2023Case LawsHC
Rectification of mistake in Form GSTR-3B by accounting input tax credit as IGST instead of SGST and CGST credit - permission to petitioner to refund IGST Input tax credit and thereafter, adjust the same towards SGST and CGST liability - Directions issued to consider application for allowing rectification - HC