Cess Not Shown in GSTR-3B but Corrected in GSTR-9 Is Revenue Neutral: Calcutta HC

Bidyut Autotech Private Limited and another Vs Assistant Commissioner of State Tax (Calcutta High Court)

The writ petition challenges an order dated February 6, 2025, passed by the appellate authority under Section 107 of the West Bengal Goods & Services Tax Act, 2017 (the Act). The petitioners, dealers of motor vehicles, purchased vehicles during 2017-18, paying GST along with CESS, which was reflected in Form GSTR-2A. While the petitioners also charged CESS to their customers, they initially did not disclose the collected CESS in Form GSTR-3B, believing their accumulated CESS

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