https://www.taxtmi.com/caselaws?id=760503 A taxpayer was permitted to rectify GSTR-1 returns after the prescribed deadline by changing the classification from B2C to B2B, where the correction was only to reflect an inadvertent filing error and no escapement of tax or prejudice to revenue was shown. The correction was treated as a permissible rectification to enable the input tax credit consequence arising from the transaction, and the authorities were directed to receive the corrected forms manually and facilitate upload on the portal within the stipulated time. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760503 A taxpayer was permitted to rectify GSTR-1 returns after the prescribed deadline by changing the classification from B2C to B2B, where the correction was only to reflect an inadvertent filing error and no escapement of tax or prejudice to revenue was shown. The correction was treated as a permissible rectification to enable the input tax credit consequence arising from the transaction, and the authorities were directed to receive the corrected forms manually and facilitate upload on the portal within the stipulated time. Case-Laws GST Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760503