The Patna High Court has allowed the rectification of GSTR 3B on par with contents of GSTR-1.
The bench of Justice P. B. Bajanthri and Justice S. B. Pd. Singh has observed 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.
Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
FORM GSTR-1 is a statement of the details of outward supplies (i.e. sales of goods or provision of services) of goods or services or both. The details filed in table of this statement are to be communicated to the respective recipients of the said supplies.
The petitioner/assessee 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.
Therefore, there would be a IGST transaction. For the month of April 2019, GSTR 1 was filed on 10.05.2019 and GSTR 3B was filed on 20.06.2019. In filing GSTR 1, there is no error committed by the petitioner. While filing GSTR 3B, the petitioner inadvertently committed error under the column of total taxable value indicated Rs. 8,23,83,871.09 in GSTR 1 total taxable value has been shown as 8,46,81,924.41/-. Similarly, IGST has been shown as Rs. 2,24,72,258.31 whereas Rs. 34,347.02/- has been shown under GSTR 1.
The petitioner noticed that he had committed an error while submitting GSTR 3B and it is not tallying with the GSTR 1 insofar as total taxable value and total integrated tax. Similarly, total CGST and total SGST.
The petitioner had submitted an application to rectify GSTR 3B on par with the figure mentioned in GSTR 1, the same was rejected. Resultantly, show cause notice was issued for assessment GST DRC-01. Petitioner had submitted a return submission on 16.06.2024. In this backdrop, order has been passed by the concerned authority on 23.08.2024 while demanding a certain amount of tax under the heading of SGST and CGST for the month of April 2019.
The department contended that petitioner has failed to take the advise of the Assistant Commissioner of CGST and CX Ranchi Zone. Insofar as making payment of CGST and SGST and to claim IGST before the concerned authority.
The issue raised was whether petitioner 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 government, there is no system of rectification of any return once it is filed. However, the petitioner had submitted an 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 an error insofar as mentioning total taxable value while submitting GSTR 3B and it is not in accordance with the GSTR 1. 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.
The court while allowing the petition directed the petitioner to submit a manual application.
Case Details
Case Title: Om Traders Versus UOI
Case No.: Civil Writ Jurisdiction Case No.16509 of 2024
Date: 13-05-2025
Counsel For Petitioner: D.V.Pathy
Counsel For Respondent: Anshuman Singh
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