https://www.taxtmi.com/caselaws?id=768009 Clerical or arithmetical mistakes in GST returns relating to input tax credit are said to be refused rectification after expiry of the period prescribed under the Central Goods and Services Tax Act, 2017, even where the errors are later discovered. The Supreme Court noted the Revenue's position that rectification is barred under Sections 37(3) and 39(9) after the prescribed period, but did not decide the legal question. Instead, it treated the recurring issue as requiring examination, issued notice to the Central Board of Indirect Taxes and Customs, and directed the matter to be re-listed. en-us Mon, 24 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768009 Clerical or arithmetical mistakes in GST returns relating to input tax credit are said to be refused rectification after expiry of the period prescribed under the Central Goods and Services Tax Act, 2017, even where the errors are later discovered. The Supreme Court noted the Revenue's position that rectification is barred under Sections 37(3) and 39(9) after the prescribed period, but did not decide the legal question. Instead, it treated the recurring issue as requiring examination, issued notice to the Central Board of Indirect Taxes and Customs, and directed the matter to be re-listed. Case-Laws GST Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768009