Interim Order of AP High Court allowed assessee to rectify GSTR-3B manually

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Facts:

M/s Panduranga Stone Crushers (“the Petitioner”) filed its GSTR-3B returns through GST portal, but while claiming IGST input, the Petitioner had inadvertently reported IGST input tax credit in a column relating to ‘import of goods and services’, instead of placing that particular amount viz., IGST input tax credit in ‘all other ITC’ column. Therefore, the Petitioner sought for permission to rectify the above mistake in GSTR-3B returns.

The Petitioner, inter alia, contended that in the absence of any provision in Section 39 of the CGST Act, 2017 (“CGST Act”) or the relevant Rules, the Petitioner is entitled to rectify the mistake that has crept in GSTR-3B returns.

However, according to the Revenue, the Petitioner had an opportunity under the proviso to said provision, to rectify the omission, but since the Petitioner did not avail the chance to rectify or modify the returns, he is not entitled to any relief now.

Issue:

Whether the mistake was done in Form GSTR-3B can be rectified?

Held:

The Hon’ble Andhra Pradesh High Court in Writ Petition No. 8662 of 2019 dated August 14, 2019, having been satisfied that the Petitioner has made prima facie case and the issue raised requires detailed examination, granted interim order, permitting the Petitioner to manually rectify GSTR-3B returns for the months of August and December 2017 & January and February 2018, subject to the outcome of the writ petition.

It was made clear that if the Petitioner submits rectified returns for the above purpose, the department shall process the same in accordance with the procedure established by law.

Citation: [2019] 108 taxmann.com 511 (Andhra Pradesh)