Rectification of mistake in Form GSTR-3B by accounting input tax ...

Petitioner Allowed to Correct Tax Credit Mistake on Form GSTR-3B, Adjusting IGST to SGST and CGST Liabilities.

December 12, 2023

Case Laws GST HC

Rectification of mistake in Form GSTR-3B by accounting input tax credit as IGST instead of SGST and CGST credit - permission to petitioner to refund IGST Input tax credit and thereafter, adjust the same towards SGST and CGST liability - Directions issued to consider application for allowing rectification - HC

View Source

← Previous Next →

Rectification of mistake in Form GSTR-3B by accounting input tax ...

Petitioner Allowed to Correct Tax Credit Mistake on Form GSTR-3B, Adjusting IGST to SGST and CGST Liabilities.

December 12, 2023

Case Laws GST HC

You may also like:

Petitioner failed to substantiate Input Tax Credit claim due to lack of supplier certificates. Discrepancy noted between Input Tax Credit availed in GSTR 3B and...

HC allowed petitioner's challenge regarding CENVAT credit utilization, affirming that input tax credit electronic ledger represents a unified wallet with compartments...

Permission to correct Form GSTR-1 - Admittedly, the 31st of March 2019 was the last date by which rectification of Form – GSTR 1 may be sought. However, and also...

The petitioner wrongfully availed input tax credit while filing GSTR-3B for 2017-18. However, the petitioner, being an honest taxpayer, noticed the mistake and rectified...

Reversal of excess input tax credit availed - bonafide mistake - The petitioner argued that the incorrect claiming of IGST instead of CGST was a bonafide mistake and...

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

The petitioner paid Integrated Goods and Services Tax (IGST) of Rs. 85,70,105/- on imported goods, which was not disputed. The petitioner availed Input Tax Credit of the...

Discrepancies between input tax credit availed by petitioner in GSTR 3B and auto-populated GSTR 2A. Court granted partial relief by setting aside impugned order...

Vires of Rule 117(1A) of Central Goods and Service Tax Act, 2017 - time limitation - permission to petitioner to electronically upload form TRAN-I or avail input tax...

Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...

Rectification of mistake that has been crept in GSTR-3B - Whether the return in Form GSTR-3B is a return u/s 39 - The petitioner is permitted to rectify GSTR 3B...

Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ...

Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit (“ITC”) - non-uploading of the invoices in GSTR-1 as B2B invoice -...

The court set aside the impugned order passed by the respondent u/s 73 of the Tamil Nadu General Sales Tax Act, 2017, imposing a liability of Rs. 10.72 lakhs towards...

Quick Updates: