https://www.taxtmi.com/article/detailed?id=10780 Section 75(12) allows recovery of tax admitted via GSTR-1 where not discharged through GSTR-3B, but recovery actions have been held in several High Court decisions to require issuance of a show cause notice; taxpayers must therefore treat GSTR-1 entries as admissions of liability and exercise care when filing GSTR-1 and GSTR-3B to avoid procedural exposure. en-us Tue, 01 Nov 2022 12:32:33 +0530 Tue, 01 Nov 2022 12:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10780 Section 75(12) allows recovery of tax admitted via GSTR-1 where not discharged through GSTR-3B, but recovery actions have been held in several High Court decisions to require issuance of a show cause notice; taxpayers must therefore treat GSTR-1 entries as admissions of liability and exercise care when filing GSTR-1 and GSTR-3B to avoid procedural exposure. Articles Goods and Services Tax - GST Tue, 01 Nov 2022 12:32:33 +0530 https://www.taxtmi.com/article/detailed?id=10780