GST DAILY – 114 Dept. should dispose of petitioner’s representation for allowing amendment to GSTR-1 form, either manually or online

THE Hon’ble CALCUTTA HIGH COURT in the case of  TECHNO WAXCHEM PVT. LTD. V/s GOODS AND SERVICES TAX COUNCIL decided on 12-9-2023

👉 Issue

✔️ If Assessee inadvertently committed mistake in filling up GSTR-1 form is it possible to amend it ?  

👉 The Hon’ble High Court decision 

✔️ Where assessee inadvertently committed mistake in filling up GSTR-1 form and made two representations to authorities for redressal, authorities were directed to consider petitioner’s representation for amending GSTR-1 form and pass a reasoned order

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