TMI BlogRectification in return to be allowed when ITC in GSTR-3B accounted as IGST credit instead of CGST and SGST credit erroneouslyX X X X Extracts X X X X X X X X Extracts X X X X ..... Rectification in return to be allowed when ITC in GSTR-3B accounted as IGST credit instead of CGST and SGST credit erroneously - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 22-12-2023 - The Hon ble Kerala High Court in the case of CHUKKATH KRISHNAN PRAVEEN VERSUS STATE OF KERALA, DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER, TAX PAYER SERVICES DIVISION - WADAKKANCHER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Y, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR, STATE TAX OFFICER, ASSISTANT STATE TAX OFFICER, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS - 2023 (12) TMI 513 - KERALA HIGH COURT allowed the writ petition and directed that, the rectification in return should be allowed when Input Tax Credit ( ITC ) in GSTR-3B is accounted as the Integrated Goods and Services Tax ( IGST ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit instead of the Central Goods and Services Tax ( CGST ) and the State Goods and Services Tax ( SGST ) credit erroneously. Facts: M/s. Chukkath Krishnan Praveen ( the Petitioner ) committed the error in filing GSTR-3B returns based on which the Assessment Order dated August 21, 2023 ( the Impugned Order ) was passed. The Petitioner made a representation before the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Authorities vide Representation dated October 21, 2023 ( the Representation ) for rectifying the mistake/error in the returns filed. Thereafter, the Petitioner filed a writ petition for directing the Revenue Department to permit the Petitioner to rectify the mistake in Form GSTR-3B by accounting the ITC as IGST instead of CGST and SGST ITC. The Petitioner also prayed for refund of IGST I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC and thereafter, adjusting the IGST credit towards SGST and CGST liability. The Petitioner also prayed that the Representation filed by the Petitioner be treated as a Rectification Application. Issue: Whether rectification in return be allowed when ITC in GSTR-3B is accounted as IGST credit instead of CGST and SGST credit erroneously? Held: The Hon ble Kerala High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of CHUKKATH KRISHNAN PRAVEEN VERSUS STATE OF KERALA, DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER, TAX PAYER SERVICES DIVISION - WADAKKANCHERY, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR, STATE TAX OFFICER, ASSISTANT STATE TAX OFFICER, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS - 2023 (12) TMI 513 - KERALA HIGH COURT disposed the writ petition and directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Representation filed by the Petitioner be treated as Rectification application and pass the necessary order in accordance with law after granting a proper hearing to the Petitioner within a period of two months. (Author can be reached at info@a2ztaxcorp.com ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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