GST Number of Purchaser in GSTR-1 cannot be Rectified after Expiry of Limitation Period: Punjab & Haryana HC

The Punjab and Haryana High Court ruled that the GST number of a purchaser in GSTR-1 cannot be rectified after the expiry of the limitation period. The case involved Bar Code India Limited, which sought to rectify an error in the GST number of a purchaser in its GSTR-1 return. The court held that the provisions of the GST Act do not allow for such rectifications after the limitation period has expired. The ruling emphasizes the importance of timely and accurate filing of GST returns and the need for businesses to ensure that all details are correct before submission. This decision reinforces the legal framework governing GST compliance and the strict adherence to timelines for rectifications.