Manual rectification of Form GSTR-3B allowed by the High Court
[Panduranga Stone Crushers v. Union of India [2019] 108 taxmann.com 511 (Andhra Pradesh)]
The High Court by way of an interim order permitted the assessee to rectify Form GSTR-3B
statements manually for the months of August and December 2017 and January and February 2018 subject to the outcome of writ petition. The revenue authorities would process rectified statements submitted by the assessee in accordance with law.
[Panduranga Stone Crushers v. Union of India [2019] 108 taxmann.com 511 (Andhra Pradesh)]
The High Court by way of an interim order permitted the assessee to rectify Form GSTR-3B
statements manually for the months of August and December 2017 and January and February 2018 subject to the outcome of writ petition. The revenue authorities would process rectified statements submitted by the assessee in accordance with law.
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