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Petitioner Challenges Expired Deadline for Correcting Export Supply Errors in GSTR-1, Seeks GST Help Desk Support.
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....Rectification of mistake in GSTR-1 return - Details of export supplies are also to be furnished in Form GSTR-1 - the time of revising the Form GSTR-1 got expired on 31.03.2019 and the petitioner had approached GST Help Desk. Without making correction in Form GSTR-1, the petitioner could not get refund under the Central GST Act, 2017. - HC....