The Supreme Court held that law permits rectification of errors, omissions only at the initial stages of Forms GSTR-1 and GSTR-3 in the specified manner. The division bench of Justice A.M. Khanwilkar and Justice Dinesh Maheshwari assessee, Bharti Airtel cannot be permitted to unilaterally carry out rectification of his returns submitted electronically in Form GSTR3B, which inevitably would affect the obligations and liabilities of other stakeholders, because of the cascading effect in their electronic records.
Source Taxscan
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