Allow rectification of GSTR3B in case of honest errors says Gujarat HC

In a recent judgement by the High Court of Gujarat, the Goods and Services Tax Network was directed to rectify entries in GSTR3B returns filed by the petitioner. The applicant is engaged in the business of printed dress material and is registered under the CGST Act 2017. The writ applicant had submitted their tax returns in May of 2019 through the online tax return filing and payment system on the Goods and Services Tax portal. Unfortunately, on account of human error, the applicant incorrectly uploaded the entries for a sister concern company instead of the actual organization.

The writ applicant approached the Gujarat High Court after their application explaining the situation and requesting the rectification of the GSTR3B was ignored by the Nodal Officer at the SGST office in Rajkot.

Keeping the pandemic and lockdown in mind, the division bench directed that the writ applicant be permitted to rectify the Form GSTR-3B. The bench held that the writ applicant was dragged into unnecessary litigation and that the GSTN will be allowed two weeks to verify the recited GSTR3B return.

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