Assessee Is Permitted To Rectify GSTR 3B On Par With Contents Of GSTR 1: Patna High Court

The Patna High Court stated that the assessee is permitted to rectify GSTR 3B on par with contents of GSTR 1. The Division Bench of Justices P.B. Bajanthri and S.B. PD. Singh observed that in the government, there is no system of rectification of any return once it is filed. However, the assessee had submitted application to rectify GST 3B on par with the GSTR 1 relating to certain total taxable value, total integrated tax, total CGST, total SGST. He had committed error insofar as mentioning total taxable value while submitting GSTR 3B and it is not in accordance with the GSTR 1. In this case, the assessee/petitioner is a two-wheeler dealer having a business in the State of Bihar. He was purchasing two wheelers from the manufacturer and the manufacturer are outside the State of Bihar. For the month of April 2019, GSTR 1 was filed on 10.05.2019 and GSTR 3B was filed on 20.06.2019. The assessee noticed that he had committed error while submitting GSTR 3B and it is not tallying with the GSTR 1 insofar as total taxable value and total integrated tax. In this regard, assessee had submitted application to rectify GSTR 3B on par with the figure mentioned in GSTR 1 and the same was rejected. Resultantly, show cause notice was issued for assessment GST DRC-01. In this backdrop, impugned order has been passed by the concerned authority while demanding certain amount of tax under the heading of SGST and CGST for the month of April 2019. The issue before the bench was whether the assessee is permitted to rectify GSTR 3B on par with the GSTR 1 filed on 20.06.2019 and 10.05.2019 or not? In the absence of any system to modify or to carry out necessary correction in GSTR 3B the concerned authority has proceeded to advise the petitioner to pay CGST and GST thereafter claim refund and it is not supported by any statutory provision, added the bench. The bench while allowing the petition stated that “it is 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, petitioner has made out a case so as to interfere with the impugned order and it is set aside.” In view of the above, the bench directed the concerned authorities to rectify form GSTR 3B on par with contents of GSTR-1 within a period of one month. Case Title: Om Traders v. Union Of IndiaLL Citation: 2025 LiveLaw (Pat) 57 Case Number: Civil Writ Jurisdiction Case No.16509 of 2024 Counsel for Petitioner/ Assessee: D.V. Pathy, Sadashiv Tiwari, Hiresh Karan, Shivani Dewalla and Prachi Pallavi Counsel for Respondent/ Department: Anshuman Singh and Vikas Kumar Click Here To Read/Download The Order

Assessee Is Permitted To Rectify GSTR 3B On Par With Contents Of GSTR 1: Patna High Court

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