Can the past period GST returns be rectified or corrected now?

One more recent decision from Hon’ble Dr. Justice Anita Sumanth -Madras High Court in the case of Deepa Traders following the decision in the case of Sun Dye Chem reiterated in the case of Pentacle Plant Machineries Pvt. Ltd. on the need to rectify past returns for bonafide and inadvertent errors. 
Petitioner has, in respect of the returns for a few months during the period 2017-18, admittedly, committed certain errors in following nature:

1. Recipients GSTIN/name has been wrongly mentioned.
2. The invoice number/date have been wrongly mentioned.
3. Supply details were correctly supplied in GSTR 3B and tax duly remitted. However, some of the invoice wise details have been omitted to be reported in Form GSTR 1.
4. IGST was inadvertently remitted under the heads SGST and CGST. 

Court directed revenue to enable uploading of the rectified GSTR 1.

In the case of Sun Dye Chem, the error related to distribution of credit as between IGST/CGST/SGST, which posed a difficulty to the recipient in the matter of availment. Court had taken a view noticing that the error arose out of inadvertence, that such bonafide mistakes must be permitted to be corrected.

Similar view was taken in the case of Orient Traders by Hon’ble Karnataka High Court wherein taxpayer for permitted to make changes in Form GSTR-3B for Jul17-Mar18 period on availment of ITC under wrong head, particularly since doing so would not cause any prejudice to the Respondent nor would it upset the chain of credit under the GST scheme.

There are many such inadvertent errors especially during the early years of GST return filing when the law & filing mechanisms were new and the portal was complicated to understand. It would be impossible for all taxpayers to knock the doors of the court for such demands. Similar to how CBDT has introduced ITR-U in the case of NIL revision / upward revision of tax liability, Its high time that CBIC must come up atleast with such one-time remedy for rectifications of inadvertent and revenue neutral / upward tax liability revisions, in order to ensure seamless flow of credit in the true spirit.