Assessees restricted from availing credit in absence mechanism: Madras HC permits assessee to resubmit corrected annexures to Form GSTR-3B [Read Order]

The Madras High Court while permitting assessee to resubmit corrected annexures to Form GSTR-3B held that in absence of an enabling mechanism the assessees should not be prejudiced from availing credit that they are entitled to. The Petitioner, M/s Sun Dye Chem filed the monthly return for the period August 2017 to December 2017 in […]

from Taxscan | Simplifying Tax Laws https://ift.tt/3mVUzRz