https://www.taxtmi.com/caselaws?id=761004 A clerical error in GSTR-1 had treated a B2B supply as B2C, preventing reflection in GSTR-2A. The GST circular issued under Section 168(1) of the CGST Act, read with Rule 46 of the CGST Rules, prescribed the procedure for correction in such cases. Although the petitioner had not followed that procedure, the grievance was found justified, and the petitioner was directed to resubmit the representation strictly in accordance with the circular. The respondents were then required to consider the revised representation on merits and pass orders within the stipulated time. en-us Mon, 23 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761004 A clerical error in GSTR-1 had treated a B2B supply as B2C, preventing reflection in GSTR-2A. The GST circular issued under Section 168(1) of the CGST Act, read with Rule 46 of the CGST Rules, prescribed the procedure for correction in such cases. Although the petitioner had not followed that procedure, the grievance was found justified, and the petitioner was directed to resubmit the representation strictly in accordance with the circular. The respondents were then required to consider the revised representation on merits and pass orders within the stipulated time. Case-Laws GST Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761004