https://www.taxtmi.com/caselaws?id=429899 The Jharkhand HC allowed a petitioner to amend its GSTR-1 return for January 2019 to correct an inadvertent error where wrong GSTIN number was mentioned against invoices. The court noted that the supplier had mistakenly quoted the GSTIN of a non-recipient entity instead of the actual purchaser. Since the correction would be revenue neutral with no additional tax impact or loss to state exchequer, and would allow the rightful purchaser to avail legitimate input tax credit, the court permitted the amendment under Section 37(3) of GST Act. en-us Tue, 18 Oct 2022 00:00:00 +0530 Fri, 11 Apr 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429899 The Jharkhand HC allowed a petitioner to amend its GSTR-1 return for January 2019 to correct an inadvertent error where wrong GSTIN number was mentioned against invoices. The court noted that the supplier had mistakenly quoted the GSTIN of a non-recipient entity instead of the actual purchaser. Since the correction would be revenue neutral with no additional tax impact or loss to state exchequer, and would allow the rightful purchaser to avail legitimate input tax credit, the court permitted the amendment under Section 37(3) of GST Act. Case-Laws GST Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429899