Avalara > Blog > Goods and Services Tax > Allow rectification of GSTR3B in case of honest errors says Gujarat HC

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

  • Mar 23, 2021 | Manjula Muthukrishnan

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.

Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Manjula Muthukrishnan
Avalara Author Manjula Muthukrishnan
Manjula is the Managing Director of India operations at Avalara. Her role involves overseeing strategic operations in India with a special focus on strengthening the company's end to-end tax automation offerings in the market by enabling Indian customers navigate the complexities of the local indirect tax system - Goods and Services Tax. Prior to joining Avalara, she served leadership roles at renowned organizations like Infosys, HSBC and Socion Advisors. Manjula has been recognized by various internal and external forums for her contributions in the area of Corporate Social Responsibility.

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