https://www.taxtmi.com/caselaws?id=435242 Rectification of errors in Form GSTR-1 for FY 2017-18 was sought where recipient GSTIN/name, invoice number/date were wrongly stated, certain invoice-wise details were omitted, and IGST was inadvertently paid under CGST/SGST heads. Relying on its consistent precedents, the HC held that rectification must be permitted when mistakes are inadvertent, no mala fides are alleged, and correction would ensure accurate turnover reporting and facilitate proper input tax credit matching. Mandamus was issued directing the tax authorities to enable uploading of the rectified GSTR-1 within six weeks, and the writ petition was allowed. en-us Thu, 09 Mar 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435242 Rectification of errors in Form GSTR-1 for FY 2017-18 was sought where recipient GSTIN/name, invoice number/date were wrongly stated, certain invoice-wise details were omitted, and IGST was inadvertently paid under CGST/SGST heads. Relying on its consistent precedents, the HC held that rectification must be permitted when mistakes are inadvertent, no mala fides are alleged, and correction would ensure accurate turnover reporting and facilitate proper input tax credit matching. Mandamus was issued directing the tax authorities to enable uploading of the rectified GSTR-1 within six weeks, and the writ petition was allowed. Case-Laws GST Thu, 09 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435242