Mistake of filing Form-B2B instead of B2C: Orissa HC Allows Correction in GSTR-1 to get ITC [Read Order]

Form - B2B - B2C - Orissa - HC - GSTR - 1 - ITC - TAXSCAN

A division bench of the Orissa High Court has pronounced an assessee-friendly ruling wherein the Court allowed the assessee to correct GSTR-1 in order to get the Input Tax Credit (ITC) as there was a bonafide mistake of filing of Form-B2B instead of B2C. The Petitioner, Shiva Jyoti Construction approached the Court seeking a direction…

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