Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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HC allowed the writ petition concerning tax return discrepancies between GSTR-1 and GSTR 3B. The court directed tax authorities to rectify the GSTR 3B form in alignment with GSTR-1 contents within one month, mandating the petitioner to submit a manual application. The authorities were further instructed to address any consequential grievances within two months, effectively permitting correction of administrative errors in tax documentation and providing procedural relief to the taxpayer.
HC allowed the writ petition concerning tax return discrepancies between GSTR-1 and GSTR 3B. The court directed tax authorities to rectify the GSTR 3B form in alignment with GSTR-1 contents within one month, mandating the petitioner to submit a manual application. The authorities were further instructed to address any consequential grievances within two months, effectively permitting correction of administrative errors in tax documentation and providing procedural relief to the taxpayer.
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