Petitioner Allowed to Amend GSTR-1 for Period Due to GSTR-3B and GSTR-2A Mismatch Affecting Input Tax Credit.

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....Disallowance of ITC - mismatch between GSTR-3B and GSTR- 2A - Rectification of GSTR-1 return - The Bombay High Court, considering the circumstances and precedent, allowed the petition, permitting the petitioner to rectify the GSTR-1 for the specified period.....