Revision of GST returns to be allowed even after deadline in these cases, rules SC

Goods and Services Tax (GST): The Supreme Court of India directed the Central Board of Indirect Taxes and Customs (CBIC) to allow a seller to revise his GSTR-1 return after the deadline was over. This revision is necessary so that the error committed by the seller can be fixed. Due to this error the buyer was denied his input tax credit. Read below to know why the SC made such an order.