Bona fide errors made while filing GSTR-3B are allowed to be corrected

Hindustan Construction Company Ltd Vs Union of India (Karnataka High Court) Karnataka High Court held that bona fide error made while filing return in Form GSTR3B are allowed to be corrected. Further, it is held that such bona fide errors cannot be sole ground for initiating proceedings u/s. 73 of the GST Act. Facts- The petitioner having filed returns for the period July, 2017 to March, 2018, subsequently realised that there was errors in the GSTR1 and what should have been declared as B2C instead of B2B and accordingly, made necessary corrections on 06.05.2019. It is the grievance of the pe...