GST DAILY – 369 : Erroneous entry of ITC in GSTR-3B return, Assessee allowed to file rectification petition for consideration by tax authorities after giving opportunity of hearing.

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Erroneous entry of ITC in GSTR-3B return, Assessee allowed to file rectification petition for consideration by tax authorities after giving opportunity of hearing.

The Hon’ble Madras High Court in the case of Tvl. Thendral Electricals v. Commissioner of Commercial Taxes ,dated 28.08.2024,

👉 Issue:-

✔️ Can erroneous entry of ITC in GSTR-3B return could be rectify  U/s 161 of CGST?

👉 The Hon’ble High Court Judgement:-

✔️ It has given a chance to the petitioner to rectify the clerical error occurred while filing monthly return GSTR-3B, by filing a rectification petition u/s 161 of the GST Act, 2017, which deals with the rectification of errors apparent on the face of the record. The error was made by way of entering the eligible Input Tax Credit under the Integrated Goods and Services Tax in columns designated for Central Tax and State Tax in the GSTR-3B return.

Section 161 of the GST Act, 2017