No Rectification Application permitted u/s 39(9) of CGST Act once ASMT 10 issued: Kerala HC

Kerala HC observed that no rectification application is permitted under Section 39(9) of CGST Act once ASMT 10 was issued

By Kalyani B. Nair - On May 22, 2024 8:15 pm - 2 mins read

CGST - Kerala High Court - ASMT - ASMT 10 issued - taxscan

The Kerala High Court observed that no rectification application is permitted under Section 39(9) of the Central Goods and Service Tax Act, 2017 (CGST Act) once ASMT 10 was issued. The petitioner has filed an application to revise Form GSTR 3B for the period from August 2017, January 2018 and February 2018 for the financial…

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