https://www.taxtmi.com/caselaws?id=785082 Rectification of GST returns concerning mismatch of input tax credit due to incorrect reporting of discounts and debit notes is addressed by directing reopening of the portal to permit amendment of Forms GSTR-1 and GSTR-3B; this allows revenue-neutral correction of inward and outward supply reporting and prevents compulsory reversal of electronic credit balances where tax liability has been accounted for and paid. If portal access is not provided, manual applications to amend returns must be accepted and processed, thereby restoring taxpayers ability to rectify filing errors without loss to revenue. en-us Thu, 08 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 14:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785082 Rectification of GST returns concerning mismatch of input tax credit due to incorrect reporting of discounts and debit notes is addressed by directing reopening of the portal to permit amendment of Forms GSTR-1 and GSTR-3B; this allows revenue-neutral correction of inward and outward supply reporting and prevents compulsory reversal of electronic credit balances where tax liability has been accounted for and paid. If portal access is not provided, manual applications to amend returns must be accepted and processed, thereby restoring taxpayers ability to rectify filing errors without loss to revenue. Case-Laws GST Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785082