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2021 (3) TMI 494 - HC - GSTSeeking rectification of Form GSTR-3B for the month of May, 2019 - HELD THAT:- The aforesaid issue is no longer res-integra in view of the decision of the Delhi High Court in the case of BHARTI AIRTEL LIMITED VERSUS UNION OF INDIA AND ORS. [2020 (5) TMI 169 - DELHI HIGH COURT] where it was held that the rectification of the return for that very month to which it relates is imperative and, accordingly, we read down para 4 of the impugned Circular No. 26/26/2017-GST dated 29.12.2017 to the extent that it restricts the rectification of Form GSTR-3B in respect of the period in which the error has occurred. Thus, the writ applicant should be permitted to rectify the Form GSTR-3B in respect of the relevant period - the respondent No.4 is directed that on filing of the rectified Form GSTR-3B, it shall, within a period of two weeks, verify the claim made therein and give effect to the same once verified. Application disposed off.
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