GSTR 3B Rectification allowed in the month in which error occurred : HC
GSTR 3B Rectification allowed in the month in which error occurred : HC The rectification of the return for that very month to which it relates is imperative and, accordingly, we read down para 4 of the impugned Circular No. 26/26/2017-GST dated 29-12-2017 to the extent that it restricts the rectification of Form GSTR-3B in… Read More »