Panduranga Stone Crushers Vs. Union of India – 2019 (30) G.S.T.L. 385 (High Court – Andhra Pradesh)

Rectification of clerical error in return FORM GSTR-3B under section 39 is permitted manually.

Facts– In this case, the petitioner submitted GSTR-3B returns through GST portal as required under law, but while claiming IGST input, the petitioner has inadvertently and by mistake reported IGST input tax credit in a column relating to ‘import or goods and services’ instead of placing that particular amount viz., IGST input tax credit in ‘all other ITC column’. In this case, the petitioner sought for the permission to rectify the above mistake in FORM GSTR-3B. But the Revenue contended that the petitioner had an opportunity under the proviso to the said provision, to rectify the omission, but since the petitioner did not avail the chance to rectify or modify the returns, so he is not entitled to any relief now. 

Issue: Whether the mistake done in FORM GSTR-3B can be rectified.

Held- The Hon’ble Andhra Pradesh High Court having regard to the facts and submissions permits the petitioner to rectify GSTR-3B statements for the financial year 2017-18 manually. It is made clear that if the petitioner submits a rectified statements for the above purpose, the respondents shall process the same in accordance with the procedure established by law.


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