https://www.taxtmi.com/caselaws?id=460310 A taxpayer seeking correction of an inadvertent mistake in a GSTR-1 return was directed to have its representation examined by the competent GST authority. The authority must give the taxpayer or its authorised representative an opportunity of hearing and then decide the request by a reasoned and speaking order in accordance with law. The matter concerns possible manual or online amendment of the GSTR-1 form under Section 38(5) of the West Bengal Goods and Services Tax Act, 2017, and the representation is to be disposed of within the stipulated time. en-us Tue, 12 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460310 A taxpayer seeking correction of an inadvertent mistake in a GSTR-1 return was directed to have its representation examined by the competent GST authority. The authority must give the taxpayer or its authorised representative an opportunity of hearing and then decide the request by a reasoned and speaking order in accordance with law. The matter concerns possible manual or online amendment of the GSTR-1 form under Section 38(5) of the West Bengal Goods and Services Tax Act, 2017, and the representation is to be disposed of within the stipulated time. Case-Laws GST Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460310