Rectification of GSTR-3B should be permitted on GST Online Portal: Gujarat High Court

In a recent ruling by Gujarat High Court [Matter of M/S DEEPAK PRINT Versus UNION OF INDIA R/SPECIAL CIVIL APPLICATION NO. 18157 of 2019], the court has directed that Rectification of GSTR-3B should be permitted on GST Online Portal.

Matter:

The writ applicant is a proprietary concern and is engaged in the business of printing of dress materials. The applicant had submitted the return of his business in the month of May, 2019 through the Online process, i.e, the GST Online Portal. The writ applicant, inadvertently, in the course of making entries in the GSTR-3B for the month of May, 2019, wrongly uploaded the entries of M/s. Deepak Process instead of M/s. Deepak Print. The Applicant has submitted the return and not filed it.

Courts Direction:

• Court held that the writ applicant should be permitted to rectify the Form GSTR-3B in respect of the relevant period.
• Late Filing Fees of Writ Applicant should be waived as he has already been dragged into unnecessary litigation only on account of the technicalities