Rectification of GSTR-3B to Align with GSTR-1

Written On: May 27, 2025

Category: GST

Taxpayer Wins GSTR-3B Rectification in Patna High Court; Patna High Court Allows GSTR-3B Rectification for Two-Wheeler Dealer; Patna High Court directs GST authorities to allow rectification of GSTR-3B return to align with GSTR-1, citing inadvertent clerical error and judicial precedents. In a significant ruling, the Patna High Court has set aside a tax demand of over Rs. 2.49 crore against a two-wheeler dealer, M/s Om Traders, and directed GST authorities to permit the rectification.

RECENT PUBLICATIONS

Publication 1
Publication 3
Conversion of interest liability into equity shares could be considered "actual payment" u/s 43B.
Notice/ Order shall be mandatorily be served through post or electronic mode
Ground of arrest must be mentioned under CGST