The petitioner has inadvertently and by mistake reported IGST input tax credit in all other ITC colum, The petitioner contended that in the absence of any provision in section 39 of GST Act 2017 , he is entitled to rectify the mistake crept in GSTR 3B .
It was argued by the respondent that the petitioner had an opportunity under Sec 39(9) of the CGST Act and he missed the chance to rectify or modify the return and hence the petitioner is not entitled to the relief claimed.
As per Sec 39 (9) of CGST Act 2017, any registered person after furnishing a return under Sec 39 discovers any omission or incorrect particulars therein he shall rectify such omission or incorrect particulars in such form and manner as may be prescribed, subject to payment of interest under this Act.
Provided that no such rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing of return for the month of September or second quarter following the end of the financial year to which such details pertain, or the actual date of furnishing of relevant annual return, whichever is earlier.
Learned senior council appearing for the petitioner refer recent Gujrat High Court decision in AAP and CO. reported on 24 June 2019 wherein it was held that return mentioned in sec 39 of CGST 2017 is GSTR 3 and not GSTR 3B . Government vide notification No. 17/2017 central tax dated 27 July 2017 omitted the reference to return in Form GSTR 3B being return in lieu of GSTR 3.
The petitioner also quoted decision of Kerala High Court reported on 12 Nov 2018 wherein the said High Court permitted the request of transfer of tax liability from the head SGST to IGST as it would be inequitable for the petitioners therein to suffer on the count that the transfer would take some time.
Andhra Court satisfied that a prima facie case is made out it needs a detailed examination and grant the interim order.
The petitioner is permitted to rectify GSTR3B statements for the months pertaining to financial year 2017-18 , subject to outcome of writ petition .It is also held that if petitioner submits a rectified statements for the above purpose, the respondents shall process the same in accordance with the procedure established by law.