https://www.taxtmi.com/article/detailed?id=12417 Section 37(3) permits registered persons to rectify errors in furnished return details and to pay any tax and interest, subject to statutory cut offs tied to the September return or the annual return. Section 52(4) and (6) require e commerce operators to file monthly outward supply statements and allow rectification of non audit omissions within prescribed monthly and year end limits. Administrative refusal of belated rectification was reviewed against precedent favoring correction of inadvertent, non mala fide errors and directing administrative facilitation for uploading rectified GSTR 1 to enable input tax credit claims. en-us Wed, 13 Mar 2024 08:43:48 +0530 Wed, 13 Mar 2024 08:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12417 Section 37(3) permits registered persons to rectify errors in furnished return details and to pay any tax and interest, subject to statutory cut offs tied to the September return or the annual return. Section 52(4) and (6) require e commerce operators to file monthly outward supply statements and allow rectification of non audit omissions within prescribed monthly and year end limits. Administrative refusal of belated rectification was reviewed against precedent favoring correction of inadvertent, non mala fide errors and directing administrative facilitation for uploading rectified GSTR 1 to enable input tax credit claims. Articles Goods and Services Tax - GST Wed, 13 Mar 2024 08:43:48 +0530 https://www.taxtmi.com/article/detailed?id=12417