The Andhra Pradesh High Court has ordered revision in the Form GSTR-3B. GSTR-3B is a monthly self-declaration that has to be filed by a registered dealer from July 2017 till March 2018. Every person who has registered for GST must file the return GSTR-3B including nill returns.
All taxpayers, except those registered under the composition scheme, are required to file GSTR-3B and pay tax on a monthly basis. These have to be filed by the 20th day of the following month. Even assessees with ‘NIL’ returns are required to file GSTR-3B. As of now, there is no provision for revision, making things complicated for assessees.
The petitioner, a Vijayawada-based firm Panduranga Stone Crushers, approached the High Court with a plea to permit it to manually rectify GSTR-3B statements for four months — August and December, 2017 and January- February, 2018. It submitted GSTR-3B for the month of July 2017 to March 2018. However, according to the petitioner, while claiming IGST (Integrated Goods and Services Tax, levied on inter-States trade), it inadvertently and by mistake reported IGST input tax credit in a column related to goods and services.
The Petitioner also contended that, to issue an appropriate writ order or direction particularly in the nature of Writ of mandamus declaring the absence of any provision in section 39 under the CGST Act 2017 or the relevant rules 61 (5) made thereunder for rectifying any mistakes crept in GSTR-3B filed in terms of the law as illegal arbitrary improper and unjust that would violate articles 14, 19 (1) (g) of the Constitution of India and consequently direct the respondents to allow the Petitioner to rectify the mistake mentioned above in column 2 relating to import of services instead of placing it in column 5 relating to all other ITC claims in the relevant GSTR-3B returns for the period 201718 and grant such other relief or reliefs as are deemed fit and proper under the circumstances of the case.
While allowing the petition the division bench comprising of Justice M.Seetharama Murti and Justice J. Uma Devi permitted the petitioner to rectify GSTR-3B statements for the sought period.
