https://www.taxtmi.com/caselaws?id=446602 Applicant sought guidance on rectifying GSTR-1 filing mistakes for 2017-18, involving incorrect state code selection and tax liability discharge. WB Authority for Advance Ruling rejected the application, determining the query did not meet statutory criteria under section 97(2) of GST Act. The application was dismissed after providing opportunity for personal hearing, with no further ruling issued. en-us Wed, 29 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446602 Applicant sought guidance on rectifying GSTR-1 filing mistakes for 2017-18, involving incorrect state code selection and tax liability discharge. WB Authority for Advance Ruling rejected the application, determining the query did not meet statutory criteria under section 97(2) of GST Act. The application was dismissed after providing opportunity for personal hearing, with no further ruling issued. Case-Laws GST Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446602