Ajnas (Student) 15 June 2021
CA Altamush Zafar (GST Consultant) 15 June 2021
Query 1) Refer section 52(10). Therefore the only way is rectification within due date of September return of following FY.
Query2) Refer section 52(6) and its proviso for TCS. For TDS it is the refund route, Refer Section 51(8)