#GstReturnRectification

Errors in filing returns should be permitted if they meet these two conditions:

1. It was a clerical error made without any intention to evade taxes.
2. Revenue Neutral: The error resulted in no change to the overall revenue.

 

1. Kerala High Court

1.1 Jayakrishnan K.S (2024)

Assessee wrongly claimed IGST credit under CGST and SGST in GSTR 3B. AAR. The revenue authority is directed to consider the rectification application promptly.

 

1.2 Divya S. R. (2024)

Where assessee by mistake claimed entire IGST credit under heads of CGST & SGST instead of claiming it under IGST and filed rectification application before Authorities, said application of assessee was to be considered and necessary order was to be passed.

 

2. Bombay High Court

2.1 NRB Bearings Ltd. (2024)

ARR: When a clerical error in the GSTR-1 return led to the denial of Input Tax Credit for the recipient-respondent without any revenue loss, the High Court allowed the assessee to rectify the error.

 

2.2 Anvita Associates (2024)

Where the assessee unintentionally omitted to disclose certain sales invoices in Form GSTR-1, resulting in those invoices not being reflected in Form GSTR-2A of their customer,

 

the assessee is instructed to submit an application for rectification of Form GSTR-1 for the relevant period to the appropriate GST authorities. The authorities will then evaluate the request in compliance with the law. ARR

 

2.3 Railroad Logistics (India) (P.) Ltd. (2024)

Where assessee made an inadvertent error in submitting GST number of Mahindra & Mahindra (Rajasthan) in its form GSTR-1 instead of correct GST number of Mahindra & Mahindra (Orissa),

 

said dispute was not a case where any loss of revenue would be caused to government as already tax had been paid, therefore reification was to be permitted to assessee.

3. Madras High Court

3.1 Kondamma Trading (2023)

Where representation was made by assessee to rectify GSTR-3B for shifting ITC from one head to another but department rejected it, rights were available to assessee to correct mistake by filing a rectification application U/s161;

 

assessee should file a rectification application.