Rectification of mistake — While claiming IGST input, the petitioner inadvertently and by mistake reported IGST input tax credit in a column relating to import of goods and services instead of placing that particular amount viz., IGST input tax credit in all other ITC column. Therefore, the petitioner, inter alia, contending that in the absence of any provision in Section 39 of GST Act, 2017 or the relevant rules, the petitioner is entitled to rectify the mistake that has crept in GSTR-3B returns. The petitioner is permitted to rectify GSTR-3B statements — Panduranga Stone Crushers Vs. The Union of India [2019] 15 TAXLOK.COM 061 (Telangana & A.P.)