https://www.taxtmi.com/article/detailed?id=9269 The statutory GST scheme provides for system based in period validation and a two stage rectification process for outward and inward supplies and ITC matching; however, non operationalisation of Forms GSTR 2 and GSTR 3 forced use of summary Form GSTR 3B without system checks, delaying matching and ITC reflection. Administrative circulars that restricted in period rectification conflicted with the Act's design. The Delhi High Court read down the restrictive circular provision to permit rectification for the tax period to which the error related where portal failures prevented timely reconciliation. en-us Tue, 16 Jun 2020 10:09:52 +0530 Tue, 16 Jun 2020 10:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9269 The statutory GST scheme provides for system based in period validation and a two stage rectification process for outward and inward supplies and ITC matching; however, non operationalisation of Forms GSTR 2 and GSTR 3 forced use of summary Form GSTR 3B without system checks, delaying matching and ITC reflection. Administrative circulars that restricted in period rectification conflicted with the Act's design. The Delhi High Court read down the restrictive circular provision to permit rectification for the tax period to which the error related where portal failures prevented timely reconciliation. Articles Goods and Services Tax - GST Tue, 16 Jun 2020 10:09:52 +0530 https://www.taxtmi.com/article/detailed?id=9269