The ruling in brief
Where assessee reported invoices under incorrect GSTIN in GSTR-1 due to bona fide error, while taxes were duly paid and there was no loss of revenue, statutory provisions permitting rectification of inadvertent errors in GSTR-1 and GSTR-3B were applicable despite portal constraints, authorities were accordingly directed to permit amendment or manual correction to remedy error
Provisions considered
Section 39, read with sections 16 and 37 of Central Goods and Services Tax Act, 2017/Tripura Goods and Services Tax Act, 2017