https://www.taxtmi.com/forum/issue?id=119673 Taxpayer misdeclared outward supplies by interchanging IGST and CGST/SGST in GSTR-1, resulting in an IGST demand despite excess CGST and SGST payments; taxpayer sought rectification, offered to pay any residual liability after adjusting excess CGST/SGST, but the rectification was rejected. The rejection date is material because the time the department took to decide the rectification application is excluded for computing limitation for filing an appeal. en-us Sun, 02 Mar 2025 23:01:22 +0530 Mon, 03 Mar 2025 22:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119673 Taxpayer misdeclared outward supplies by interchanging IGST and CGST/SGST in GSTR-1, resulting in an IGST demand despite excess CGST and SGST payments; taxpayer sought rectification, offered to pay any residual liability after adjusting excess CGST/SGST, but the rectification was rejected. The rejection date is material because the time the department took to decide the rectification application is excluded for computing limitation for filing an appeal. Discussion-Forum GST Sun, 02 Mar 2025 23:01:22 +0530 https://www.taxtmi.com/forum/issue?id=119673