Whether Form GSTR-1 can be filed manually for rectification of errors ?
TRT-2025-1068

Issue Favourable to Tax Payer ?:- yes

Held - The interest of justice would be sub-served if the application for rectification application filed by the petitioner on 20.8.2019 is directe.....

TRT-2025-1069

Issue Favourable to Tax Payer ?:- yes

Held - We are of the opinion that when the petitioner-firm has filed representation with a prayer for rectification in the GSTR -1, the respondent .....