https://www.taxtmi.com/caselaws?id=400353 The Tamil Nadu GST return-filing framework under Sections 37, 38 and 39 requires accurate outward supply reporting, communication to recipients, and correction of omissions or errors within the prescribed period. The text explains that where an assessee made an inadvertent error in reporting credit in the wrong GST column, resulting in potential loss of legitimate input tax credit, correction may be warranted if no effective mechanism for timely rectification has been notified or made available. It further notes that the expiry of the rectification period should not defeat legitimate credit in the absence of deliberate misuse and where the practical correction process is unavailable. en-us Tue, 06 Oct 2020 00:00:00 +0530 Fri, 21 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400353 The Tamil Nadu GST return-filing framework under Sections 37, 38 and 39 requires accurate outward supply reporting, communication to recipients, and correction of omissions or errors within the prescribed period. The text explains that where an assessee made an inadvertent error in reporting credit in the wrong GST column, resulting in potential loss of legitimate input tax credit, correction may be warranted if no effective mechanism for timely rectification has been notified or made available. It further notes that the expiry of the rectification period should not defeat legitimate credit in the absence of deliberate misuse and where the practical correction process is unavailable. Case-Laws GST Tue, 06 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400353