The Kerala High Court has directed the GST department to Consider Rectification Application filed by petitioner against inadvertent error considering SGST and CGST ITC as IGST.
The Kerala High Court has allowed a petitioner to rectify the GSTR-3B returns filed for the inadvertent error of classifying Input Tax Credit (ITC) as Integrated GST (IGST) instead of Central GST and State GST. Praveen, a registered dealer under the KVAT Act, now governed by the CGST/SGST Act, filed a writ petition under Article…
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