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HC directs assessee to carry out necessary modifications in GSTR-1 & GSTR-3B for seeking IGST refund

December 7, 2018[2018] 100 taxmann.com 73 (Bombay)
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IGST/CGST/Maharashtra GST : Where assessee filed writ petition seeking refund of IGST paid in respect of goods exported and revenue stated that in view of technical difficulties, reconciliation of shipping bills and invoices was not possible and system had now been rectified and assessee could carry out necessary modifications in Forms GSTR-1 and GSTR-3B, assessee was directed to carry out necessary modifications in Forms GSTR-1 and GSTR-3B and communicate them to Competent Authority, who would dispose of refund applications

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