Held: Rectification of errors or omission in Form GSTR-3B should be allowed in the period to which it relates, and not in the period in which it is noticed.

Comment(s): For example, if there is an error or omission in Form GSTR-3B filed for April 2019, it should be rectified latest vide Form GSTR-3B filed for September 2020 as per the statute. However, the Hon’ble High Court has now held that rectification of Form GSTR-3B of April 2019 itself should be permitted.

Such rectification of Form GSTR-3B, as held by the Hon’ble High Court, may impact calculation of refund of un-utilised input tax credit. In turn, it may lead to initiation of fraudulent refund claim proceedings by the GST authorities.