rectification of 3B – OnlineTaxUpdate

GST DAILY – 320 : HC permits manual rectification of taxpayer’s GST returns; rejects revenue’s denial as there is no revenue loss

byCA Pradeep Modi23/08/202523/08/2025

THE BOMBAY HIGH COURT IN THE CASE OF Aberdare Technologies Pvt. Ltd. V/s Central Board of Indirect Taxes and Customs W.P. No. 7912 of 2024, decided on 29-7-2024

GST Article High Court

Rectification in return to be allowed when ITC in GSTR-3B accounted as IGST credit instead of CGST and SGST credit erroneously

byCA Bimal Jain22/12/202322/12/2023

The Hon’ble Kerala High Court in the case of M/s. Chukkath Krishnan Praveen v. State of Kerala [WP(C) No. 41219 OF 2023 dated December 8, 2023] allowed the writ petition and directed that, the rectification in return should be allowed…

GST Article

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

byCA Saradha Hariharan08/04/202308/04/2023

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…