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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GSTR 1 Table 12 reporting error: taxpayers advised to file returns and disregard zero invoice value display pending technical fix.</h1> Table 12 of GSTR 1 (HSN wise supplies) is showing a presentation error in the preview PDF for May 2021: the Invoice Value field displays '0' where no Table 12 data was entered. This is a technical display fault; the technical team is working on a fix. Taxpayers should continue to file GSTR 1 and disregard the erroneous zero in the Table 12 preview until remediation is completed.

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