Refund cannot be denied for an inadvertent error which was subsequently rectified

Refund cannot be denied for an inadvertent error which was subsequently rectified https://www.taxtmi.com/article/detailed?id=11186 Refund claims for unutilised Input Tax Credit (ITC) must not be rejected merely because of an inadvertent filing error that the taxpayer has rectified. Revenue authorities are obliged to examine the rectified information submitted on the GST portal, permit submission of corrected annexures, remit the matter for fresh consideration when necessary, process the refund in a timely manner, and provide an opportunity of hearing before any rejection. en-us Fri, 10 Mar 2023 10:06:00 +0530 Fri, 10 Mar 2023 10:06:00 +0530 TaxTMI RSS Generator Refund cannot be denied for an inadvertent error which was subsequently rectified https://www.taxtmi.com/article/detailed?id=11186 Refund claims for unutilised Input Tax Credit (ITC) must not be rejected merely because of an inadvertent filing error that the taxpayer has rectified. Revenue authorities are obliged to examine the rectified information submitted on the GST portal, permit submission of corrected annexures, remit the matter for fresh consideration when necessary, process the refund in a timely manner, and provide an opportunity of hearing before any rejection. Articles Goods and Services Tax - GST Fri, 10 Mar 2023 10:06:00 +0530 https://www.taxtmi.com/article/detailed?id=11186