https://www.taxtmi.com/article/detailed?id=16098 Bona fide clerical errors in Form GSTR-1, including misreporting B2C supplies as B2B, cannot by themselves justify a show cause notice where the correction reflects the true nature of supplies and causes no revenue loss. The discussion emphasizes that rectification of genuine mistakes in GST returns should be permitted, and that proceedings founded solely on the alleged ineligibility to amend such errors are inconsistent with the settled approach recognising correction of inadvertent mistakes. en-us Sat, 28 Mar 2026 08:58:19 +0530 Sat, 28 Mar 2026 08:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16098 Bona fide clerical errors in Form GSTR-1, including misreporting B2C supplies as B2B, cannot by themselves justify a show cause notice where the correction reflects the true nature of supplies and causes no revenue loss. The discussion emphasizes that rectification of genuine mistakes in GST returns should be permitted, and that proceedings founded solely on the alleged ineligibility to amend such errors are inconsistent with the settled approach recognising correction of inadvertent mistakes. Articles Goods and Services Tax - GST Sat, 28 Mar 2026 08:58:19 +0530 https://www.taxtmi.com/article/detailed?id=16098