Bombay HC Directs GST Dept to Allow DRC-03 Form Error Correction

Rajesh Real Estate Vs Union of India (Bombay High Court) Bombay High Court has directed the Goods and Services Tax (GST) Department to permit Rajesh Real Estate, a real estate developer, to rectify a bona fide clerical error in their GST payment forms (DRC-03). The ruling allows the petitioner to correct the financial year inadvertently mentioned in two payment forms from 2019-20 to 2018-19, preventing a duplicate tax demand. The case emerged from the new GST scheme for the real estate sector, introduced via Notification No. 3/2019 dated March 29, 2019. This scheme introduced concessional GST ...