Corrections in GSTR 3B –--—- The Petitioner sought directions to allow the Petitioner to rectify the GST returns filed for the months of July, 2017 and March, 2018. The petitioner noticed that it had claimed ITC relating to imports in July 2017 and March 2018 due to oversight and inadvertence in Column No. 4A(5) instead of claiming it under Column No. 4A(1). This error in entering the figures in the wrong column resulted in a mismatch between the GSTR-3B and GSTR-2A forms. The counsel for the petitioner submitted that details of the IGST relating to imports are readily available on the ICE-GATE portal. The court observed that ITC, which is admittedly available to the petitioner has been entered under the wrong column; the material on record also discloses that the said errors are entirely bona fide and inadvertent and that a lenient view is required to be taken, particularly since the tax periods involved relate to the very first year of the GST regime. The judgment of the Apex Court in Bharti Airtel’s case cannot be made applicable to the facts of the case. The petitioner is entitled for the limited relief of being permitted to make the necessary changes to its GSTR 3-B returns for the months of July 2017 and March 2018, particularly, since doing so would not cause any prejudice to the respondents-Revenue nor would it upset the chain of credit under the GST scheme.

Held that:- The Hon’ble High Court directed the respondents to permit the petitioner to make necessary corrections to the GSTR-3B for the months of July-2017 to March-2018. Due to technical glitches/defects, if it is not possible for the respondents to permit such corrections online or on the portal, respondents are directed to permit to carry out such corrections via manually/physically.