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Corrections in already filed GSTR-1 and GSTR-3B to facilitate the correct filing of annual returns in GSTR-9.

Rectification of mistake — Assistant Commissioner, CCO, GST Zone, issued a letter indicating that the incorrect details furnished by the petitioner-assessee in their GSTR-1 and GSTR-3B for the periods during the assessment year 2017-18, are not covered under the category of IT Glitches, so as to permit the rectification. Official response of the respondents is awaited. However, in the meanwhile, respondent is directed to verify the corrected claims as projected in the manual annual returns already made in the GSTR-1 and GSTR-3B. — P.P. Automotive Pvt Ltd. Vs. Union of India And Others [2019] 18 TAXLOK.COM 009 (P&H)