https://www.taxtmi.com/article/detailed?id=16274 Bona fide correction of GST return particulars cannot be denied merely because the amendment is sought after expiry of the statutory timeline. Where a registered person discovers an inadvertent reporting mistake in GSTR-1 and makes a genuine rectification without fraud, suppression, undue benefit, or revenue loss, technical rigidity cannot override accurate tax reporting. Proceedings under Section 73 that are founded solely on the premise that correction of the return was impermissible are unsustainable once the underlying denial of rectification fails. en-us Sat, 25 Apr 2026 16:27:14 +0530 Sat, 25 Apr 2026 16:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16274 Bona fide correction of GST return particulars cannot be denied merely because the amendment is sought after expiry of the statutory timeline. Where a registered person discovers an inadvertent reporting mistake in GSTR-1 and makes a genuine rectification without fraud, suppression, undue benefit, or revenue loss, technical rigidity cannot override accurate tax reporting. Proceedings under Section 73 that are founded solely on the premise that correction of the return was impermissible are unsustainable once the underlying denial of rectification fails. Articles Goods and Services Tax - GST Sat, 25 Apr 2026 16:27:14 +0530 https://www.taxtmi.com/article/detailed?id=16274