The taxpayer is allowed to rectify GSTR 3B on par with the contents of GSTR 1, the Patna High Court stated.
In the government, no system of rectification of any return is there once it is furnished. The taxpayer has furnished the application to rectify the GSTR 3B on par with GSTR 1 of the specific total taxable value, total SGST, total integrated tax, and total CGST. He has made an error insofar as citing the total taxable value while furnishing the GSTR 3B return, and it is not within GSTR 1.
The taxpayer’s business is that of a two-wheeler dealer and is located in Bihar state. He used to purchase the two-wheelers from the manufacturer, and they are not in the state of Bihar.
For April 2019, on 10.05.2019, GSTR 1 was filed, and GSTR 3B was filed dated 20.06.2019. It was noticed by the taxpayer that he had made an error while furnishing GSTR 3B, and it was not compared with the GSTR 1 insofar, including total taxable value and total integrated tax.
To rectify GSTR 3B on par with the figure mentioned in GSTR 1, the taxpayer has applied, and it was rejected. Thereafter, for assessment of GST DRC-01, an SCN was issued.
The related authority passed an impugned order in this backdrop while asking for a specific amount of tax under the heading of SGST and CGST for April 2019.
Before the bench, the issue was that if the taxpayer is allowed to rectify GSTR 3B on par with the GSTR 1 furnished dated 20.06.2019 and 10.05.2019, or not?
In the lack of any system to modify or to perform the required correction in GSTR 3B, the related authority has moved to advise the applicant to file the CGST and GST later claim the refund, and there is not kept by any legal provision, the bench cited.
The bench, while permitting the petition, cited that “it is the error committed by the petitioner insofar as filling up of certain figures in the GSTR 3B return and it is not tallying with the GSTR 1 to that extent petitioner’s request is for rectification of the same. Thus, the petitioner has made out a case to interfere with the impugned order, and it is set aside.”
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The bench in the above said asked the related authorities to revise form GSTR 3B on par with the GSTR-1 contents within one month.
| Case Title | Om Traders vs. Union of India |
| Case No. | 16509 of 2024 |
| For Petitioner | Mr. D.V.Pathy, Mr. Sadashiv Tiwari, Mr. Hiresh Karan, Mrs. Shivani Dewalla, Mrs. Prachi Pallavi |
| For Respondent | Mr Anshuman Singh, Mr Vikas Kumar |
| Patna High Court | Read Order |
