Madras HC Permits Rectification of clerical errors in GSTR-1 beyond statutory timelines under CGST Act

Madras High Court permitted the rectification of clerical errors in GSTR-1 returns beyond the statutory timelines under the CGST Act. The court recognized that genuine mistakes of a clerical nature should not prevent businesses from claiming legitimate input tax credit. This ruling provides relief to taxpayers facing genuine errors in their GST returns.