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Rectification of GS returns

Shanti Prime Publication Pvt. Ltd.
Rectification of mistake — Section 39(9) is subject to Section 37 which deals with the general power of rectification and that provision does not indicate any cap. Sections 37 and 39(9) are to be read with Rules. Sub-rules (2) and (3) of Rule 71 indicate that there can be “rectification for a month. Thus, implying that a rectification within a month is not necessary but that as many rectifications, as are necessary, for the dealers to correct the mistakes discerned later not merely on account of its errors but on account of the errors, in receipt of inputs or from the buyers’ transactions would also be admissible. Placing a quantitative cap over a specified period may not be permissible. List again on 18.02.2019. — Sales Tax Bar Association (Regd.) & Anr. Vs. Union of India & Ors. [2018] 7 TAXLOK.COM 031 (Delhi)
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