https://www.taxtmi.com/article/detailed?id=11262 The court permitted correction of Form GSTR-1 where supplies were wrongly shown as B2C instead of B2B so the recipient could claim Input Tax Credit, finding no revenue loss from accepting corrected returns. The petitioner was allowed to resubmit corrected GSTR-1 and the respondent was directed to receive the manual corrections and upload them to the web portal within a stipulated period. The ruling relied on precedent allowing rectification of bonafide, inadvertent filing errors to vindicate legitimate credit entitlements. en-us Thu, 30 Mar 2023 10:14:17 +0530 Thu, 30 Mar 2023 10:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11262 The court permitted correction of Form GSTR-1 where supplies were wrongly shown as B2C instead of B2B so the recipient could claim Input Tax Credit, finding no revenue loss from accepting corrected returns. The petitioner was allowed to resubmit corrected GSTR-1 and the respondent was directed to receive the manual corrections and upload them to the web portal within a stipulated period. The ruling relied on precedent allowing rectification of bonafide, inadvertent filing errors to vindicate legitimate credit entitlements. Articles Goods and Services Tax - GST Thu, 30 Mar 2023 10:14:17 +0530 https://www.taxtmi.com/article/detailed?id=11262