Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Inadvertent errors in taxable value and IGST declarations in export shipping bills may be corrected through consequential rectification of GSTR-1 and GSTR-3B for FY 2017-18 after amendment of the shipping bills. In the stated peculiar facts and by consent of the parties, rectification of the specified GST returns was permitted, subject to assessment, verification or scrutiny in accordance with law.....