1. Some taxpayers have reported that they are not able to amend the invoices reported in their Form GSTR 1, pertaining to financial year 2017-18.
2. In this context attention of taxpayers is brought to point number 3 of the Removal of Difficulty Order No. 02/2018-Central Tax, dated 31st December, 2018, issued by Government of India, Ministry of Finance, which is reproduced below :
3. In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall b
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