Rectification of mistakes/errors in GSTR-3B manually

–           Vide Decision of High court of Andhra Pradesh in Panduranga Stone Crushers Vs. Union of India.

Facts of the case:

  1. Applicant (panduranga stone crushers)for the months of July, 2017 to march, 2018 the petitioner submitted GSTR-3B returns through GST portal as required under law.
  2. The Petitioner while claiming IGST Input, the petitioner is inadvertently and by mistake reported IGST inputtax credit in a column relating to import of goods and services instead of placing that particular amount  viz., IGST input tax credit in all other ITC column.
  3. Therefor, the petitioner inter alia, contending that in the absence of any provision in section 39 of GST Act, 2017 or the relevant rules the petitioner is entitled to rectify the mistake that has crept in GSTR-3B returns.


The honourable High Court of Andhra Pradesh held the case as follows:

  1. The Court having  regard to the facts and submissions, we are satisfied that the prima facie case is made out and that as the issues raised in the writ petition require detailed examination, this is the fit case to grant the interim order.
  2. Accordingly, the petitioner is permitted to rectify GSTR-3B statements for the month of August and December, 2017 and January and February, 2018 manually subject to the outcome of the writ petition. It is made clear that if the petitioner submits a rectified statements for the above purpose, the respondents shall process the same in accordance with the procedure established by law.

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