Assessee permitted to rectify Form GSTR-1 beyond limitation period for filing refund application

Assessee permitted to rectify Form GSTR-1 beyond limitation period for filing refund application https://www.taxtmi.com/article/detailed?id=12271 The court authorised rectification of Form GSTR-1 beyond the revision period where portal errors prevented correct invoice classification, permitting taxpayers to submit corrected statements manually and directing revenue authorities to accept those submissions and upload the corrected details to the web portal to enable filing and processing of refund applications. en-us Thu, 01 Feb 2024 09:50:46 +0530 Thu, 01 Feb 2024 09:50:46 +0530 TaxTMI RSS Generator Assessee permitted to rectify Form GSTR-1 beyond limitation period for filing refund application https://www.taxtmi.com/article/detailed?id=12271 The court authorised rectification of Form GSTR-1 beyond the revision period where portal errors prevented correct invoice classification, permitting taxpayers to submit corrected statements manually and directing revenue authorities to accept those submissions and upload the corrected details to the web portal to enable filing and processing of refund applications. Articles Goods and Services Tax - GST Thu, 01 Feb 2024 09:50:46 +0530 https://www.taxtmi.com/article/detailed?id=12271