Bombay HC asks GST Dept to Re-open TRAN-1 to Rectify Errors

A two- judge bench of the Bombay High Court has asked the Central Government to re-open the facility to file GST TRAN-1 to allow the tax payers to rectify the human typo errors. Form TRAN 1 helps businesses get benefit of input tax credit due as on or before June 30, 2017, transferred under the GST regime. The petitioners O/E/N India Ltd had submitted its form TRAN 1 to enable the unutilised…