The Patna High Court has ruled that an assessee is permitted to rectify their GSTR-3B return to align it with the contents of GSTR-1, even after the return has been filed. This decision was made by a Division Bench comprising Justices P.B. Bajanthri and S.B. PD. Singh.

The petitioner, a two-wheeler dealer in Bihar, had filed GSTR-1 for April 2019 on May 10, 2019, and GSTR-3B on June 20, 2019. Upon reviewing the returns, the assessee noticed discrepancies between the taxable value and integrated tax amounts reported in GSTR-3B compared to GSTR-1. Consequently, the assessee applied for a rectification of GSTR-3B to match the figures in GSTR-1. However, the application was rejected, leading to the issuance of a show-cause notice under GST DRC-01.

The Court acknowledged that while the government lacks a formal system for rectifying filed returns, it is unjust to penalize an assessee for genuine errors. The bench noted that the concerned authorities had suggested the petitioner pay the CGST and SGST dues and subsequently claim a refund, a process not supported by any statutory provision.

The bench directed the concerned authorities to rectify the GSTR-3B return to align with the GSTR-1 figures within one month. The Court emphasized that the error was unintentional and that the assessee had made a valid case for rectification.

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