Rectification of return Section 37(3)

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.... the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period. Case law :  M/S MAHALAXMI INFRA CONTRACT LTD. VERSUS GOODS AND SERVICES TAX COUNCIL (2022 (11) TMI 323 - JHARKHAND HIGH COURT) Issue : The issue in this case was an inadvertent error made by the petitioner in filing GSTR-1 for Janua....

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....ay of November following the end of the financial year to which such details pertain, or * furnishing of the relevant annual return, whichever is earlier.   * second proviso to section 37(3) The rectification of error or omission in respect of GSTR 1 for the year 2017-18 shall be allowed till the due date for furnishing GSTR 1 for the month of March or for the quarter Janu....