https://www.taxtmi.com/caselaws?id=796436 Rectification of bona fide GST return-reporting errors is permissible where invoices were mistakenly reported under a GST TDS GSTIN instead of the regular GSTIN. Sections 37(3) and 39(9) of the CGST Act require a purposive approach allowing correction of Form GSTR-1 and Form GSTR-3B to ensure accurate return data, provided there is no revenue loss. Technical limitations of the GST portal should not prevent rectification. The retrospective relaxation under Section 16(5) covers the relevant period for availing input tax credit. The invoices may be corrected through online or manual means. en-us Mon, 27 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796436 Rectification of bona fide GST return-reporting errors is permissible where invoices were mistakenly reported under a GST TDS GSTIN instead of the regular GSTIN. Sections 37(3) and 39(9) of the CGST Act require a purposive approach allowing correction of Form GSTR-1 and Form GSTR-3B to ensure accurate return data, provided there is no revenue loss. Technical limitations of the GST portal should not prevent rectification. The retrospective relaxation under Section 16(5) covers the relevant period for availing input tax credit. The invoices may be corrected through online or manual means. Case-Laws GST Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796436