HC directs revenue to verify corrected claims projected in manual annual return (GSTR-9) due to mistakes in GSTR-3B and GSTR-1

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P.P. Automotive Pvt. Ltd (“PP Auto” or “the Petitioner”) has filed a civil writ petition, wherein the Petitioner has demonstrated the inadvertent figures entered by their Accountant in the columns of output tax as well as input tax credit as also taxable supply filled up in GSTR-3B, which could not be rectified in the absence of proper mechanism for rectification of Form GSTR-3B. Now the portal by adopting its own mechanism has auto-populated the figures in table 9 of Form GSTR-9 from Form GSTR-3B furnished electronically and the Petitioner is unable to correct it.

It is claimed by the Petitioner that keeping in view the provisions of Section 39(9) of Central Goods and Services Tax Act, 2017 (“CGST Act”), the respondent-authorities are obligated to permit the corrections as projected in the e-mail dated April 21, 2019 in the corresponding clauses of GSTR-1 & GSTR-3B so as to facilitate the correct filing of the annual returns in GSTR-9.

On the other hand, the Senior Standing counsel appearing for Union of India has produced a letter dated August 21, 2019, issued by Assistant Commissioner, CCO, GST Zone, Panchkula/respondent No.5, indicating that the incorrect details furnished by the Petitioner-assessee in their GSTR-1 and GSTR-3B for the periods during the assessment year 2017-18, are not covered under the category of IT Glitches, so as to permit the rectification, as being considered at this stage by the authorities.

Issues involved:

Whether relief by way of writ can be sought to make corrections in already filed returns in cases where the taxpayer/assessee has inadvertently filled wrong values?


The Hon’ble Punjab & Haryana HC passed the following interim order in the matter of Civil Writ Petition No. 24600 of 2019 dated November 6, 2019:

“Before any direction is issued for reprograming GST Portal, the court would like to have the official response of the respondents. However, in the meanwhile, Assistant Commissioner, CCO, GST Zone, Panchkula/respondent No.5 is directed to verify the corrected claims as projected in the manual annual returns placed at Annexure P-21 read with E-mail in juxtaposition with the inadvertent mistake already made in the GSTR-1 and GSTR-3B for the months concerned in the assessment year 2017-18. After a thorough evaluation, self-speaking and reasoned report be submitted on or before the next date in the shape of an affidavit.”

The case has been adjourned to December 10, 2019.

Important Provisions:

Section 39(9) of the CGST Act, 2017 : Furnishing of returns

(9) Subject to the provisions of sections 37 and 38, if any registered person after furnishing a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (4) or sub-section (5) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in such form and manner as may be prescribed, subject to payment of interest under this Act:

Provided that no such rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing of return for the month of September or second quarter following the end of the financial year to which such details pertain, or the actual date of furnishing of relevant annual return, whichever is earlier.