Businesses can Rectify GST Returns Even After Prescribed Due dates: Supreme Court directs CBIC to Re-examine Timelines Correcting Bonafide Errors [Read Judgement]

Rejecting the CBIC's plea, the court held that there was no revenue loss in allowing such rectifications and thus saw no reason to interfere with the impugned judgment, which it found to be "just and fair."
GST Returns - Supreme Court GST - GST error correction - Taxscan

In a recent ruling, the Supreme Court has ruled that the businesses can rectify GST(Goods and Services Tax) returns even after prescribed due dates observing that human mistakes are normal. It has dismissed the petition filed by the Central Board of Indirect Taxes and Customs ( CBIC ). An SLP was filed by the CBIC,…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader