A writ petition has been filed in the Supreme Court by Adv. Sri Pradeep Kanthed regarding facilitating option for *revised GST returns under the provisions of the GST Act. Many taxpayers are facing a lot of issues due to clerical errors done in GST returns. In this context it is also important to mention that section 39 of the CGST Act provides for the rectification of errors. But there is no such facility on the GST portal. In various instances, many courts have also allowed the rectification of returns.
