GSTR-1 vs GSTR-3B Mismatch: Direct Recovery Not Warranted- Calcutta HC
The Calcutta High Court recently ruled in Kuddus Ali v. Assistant Commissioner of Central Tax that a discrepancy between Form GSTR-1 (outward supplies details) and Form GSTR-3B (monthly return) does not automatically permit direct tax recovery under Section 75(12) of the CGST Act.
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