GSTR 1A Whether Truly An Aid Or A Farce

The GST council in the recent 53rd meeting held on 22.06.2024 had announced a range of steps in favor of the assessees and to ease out GST provisions. One of the steps, taking the hardship of the assessee into consideration, was to introduce a 'Form' to make amendments in the existing Form GSTR-1 for a tax period after the same had been filed. The said step when announced brought a sigh of…