Y. B. Constructions Pvt. Ltd Vs Union Of India
Date: February 22, 2023
Subject Matter
Rectification of GSTR1 beyond the deadline is permitted as there is no revenue loss
Summary
The Petitioner seeks a direction to the Opposite Parties to permit him to rectify the GST Return filed for the periods 2017-18 and 2018-19 i.e. on 16 th October 2017, 25 th November 2017, 30 th January 2018 and 30 th March, 2019 in Form-B2B instead o…
1. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the periods 2017-18 and 2018-19 i.e. on 16 th October 2017, 25 th November 2017, 30 th January 2018 and 30 th March, 2019 in Form-B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the Input Tax Credit (ITC) benefit by the principal contractor…