https://www.taxtmi.com/caselaws?id=796352 Consequential GST return corrections arising from amended export shipping bills were permitted for Financial Year 2017-18. Following delayed Customs amendment certificates and prior correction of shipping bills, GSTR-1 and GSTR-3B, the parties agreed that the taxpayer could rectify short reflection in GSTR-3B, reconcile the resulting GSTR-3B and GSTR-2A mismatch, and amend GSTR-9. The permission does not limit independent assessment, verification or scrutiny of the amendments. Consequential proceedings must be decided on their merits and cannot be rejected solely on limitation. en-us Tue, 28 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796352 Consequential GST return corrections arising from amended export shipping bills were permitted for Financial Year 2017-18. Following delayed Customs amendment certificates and prior correction of shipping bills, GSTR-1 and GSTR-3B, the parties agreed that the taxpayer could rectify short reflection in GSTR-3B, reconcile the resulting GSTR-3B and GSTR-2A mismatch, and amend GSTR-9. The permission does not limit independent assessment, verification or scrutiny of the amendments. Consequential proceedings must be decided on their merits and cannot be rejected solely on limitation. Case-Laws GST Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796352