Circular No.

Subject

Circular No. 147/03/2021-GST dt. 12/03/2021 [Para2]

Authority

One Liner

Kerala High Court

Jayakrishnan K S

Kerala High Court

Divya S.R.

Revenue is directed to expeditiously consider the rectification application of mistakenly claimed ITC under the heads of CGST and SGST instead of IGST.