https://www.taxtmi.com/caselaws?id=429968 The HC dismissed a writ petition seeking direction to allow amendments in GSTR-1 forms for January-August 2018. The court relied on Section 39 of CGST/TGST Acts governing return filing requirements and the SC decision in Bharti Airtel Ltd., which held that rectification of errors beyond statutorily prescribed periods cannot be permitted as it would affect other stakeholders' obligations due to cascading effects in electronic records and lead to uncertainty in tax administration. The GSTR-2A rectification mechanism became operational only from September 2018, making the petition's relief unavailable for the requested period. en-us Mon, 31 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429968 The HC dismissed a writ petition seeking direction to allow amendments in GSTR-1 forms for January-August 2018. The court relied on Section 39 of CGST/TGST Acts governing return filing requirements and the SC decision in Bharti Airtel Ltd., which held that rectification of errors beyond statutorily prescribed periods cannot be permitted as it would affect other stakeholders' obligations due to cascading effects in electronic records and lead to uncertainty in tax administration. The GSTR-2A rectification mechanism became operational only from September 2018, making the petition's relief unavailable for the requested period. Case-Laws GST Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429968