https://www.taxtmi.com/article/detailed?id=14008 Denial of input tax credit due to suppliers' clerical or arithmetical errors in GST return filings implicates limitations under Sections 37(3) and 39(9) of the CGST Act. The right to correct bona fide clerical or arithmetical errors flows from the right to do business and should not be denied without good justification; software limitations are not a valid excuse. Correction timelines and administrative mechanisms must be realistic to prevent purchasers from suffering effective double taxation when ITC is denied. en-us Thu, 03 Apr 2025 07:51:28 +0530 Thu, 03 Apr 2025 07:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14008 Denial of input tax credit due to suppliers' clerical or arithmetical errors in GST return filings implicates limitations under Sections 37(3) and 39(9) of the CGST Act. The right to correct bona fide clerical or arithmetical errors flows from the right to do business and should not be denied without good justification; software limitations are not a valid excuse. Correction timelines and administrative mechanisms must be realistic to prevent purchasers from suffering effective double taxation when ITC is denied. Articles Goods and Services Tax - GST Thu, 03 Apr 2025 07:51:28 +0530 https://www.taxtmi.com/article/detailed?id=14008