GST UPDATE
????Desk of CA. Praveen Sharma
Series- 469????
Rectification in GSTR-3B in ITC column: CGST and SGST instead of IGST
1- KERALA HIGH COURT IN THE CASE OF Chukkath Krishnan Praveen vs. State of Kerala.
2- The present writ petition is disposed of with a direction to the respondent to permit the petitioner to rectify the mistake in Form GSTR-3B by accounting input tax credit as IGST instead of SGST and CGST credit.
3- The Counsel for the petitioner submitted that the petitioner committed some errors in submitting the returns in GSTR-3B, based on which the assessment order has been passed. The petitioner made a representation on 21.10.2023 to rectify the mistakes.
4- The High Court directed the 3rd respondent to consider representation as a rectification application and pass necessary orders in accordance with the law, within two months.
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CA. Praveen Sharma
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