prpri HC issues notice on issue of correction of GSTR 3B and GSTR 1 HC issues notice on issue of correction of GSTR 3B and GSTR 1

Case Law Details

Case Name : M/s. NeelkamaI Enterprises Pvt. Ltd. Vs. Union of India  (Punjab & Haryana High Court)
Appeal Number : CWP-21651-2019
Date of Judgement/Order : 21/08/2019
Related Assessment Year :

M/s. NeelkamaI Enterprises Pvt. Ltd. Vs. Union of India  (Punjab & Haryana High Court)


Petitioner-Assessee has to file his annual return for the Assessment Year 2017-18 by 31.8.2019 under the CGST and HGST. However, it is handicapped on account of inadvertent mistakes/errors having occurred while filing statutory forms GSTR-1 and GSTR-3B, which can be corrected in view of legal provisions, however, same are not being accepted by official portal of the department. The prayer is thus for either permitting the submission of annual return in the manual form or permitting the correction of original mistakes in the statutory forms concerned on the GST portal by granting permission.

Notice of motion for 27.8.2019.

Mr. Sourabh Goel, Advocate accepts notice on behalf of respondents No. 1, 3 and 4. Ms. Mamta Singla Talwar, DAG Haryana accepts notice on behalf of respondent No. 5. Requisite number of paper books have been furnished.

Let notice to private respondent No. 2 be served through dasti summons only for the said date.

Download Judgment/Order

More Under Goods and Services Tax


  1. Mukul Gupta says:

    In this case Punjab & Haryana High Court allows the Petitioner to correct its GST Returns (GSTR-1 & GSTR-3B) on account of inadvertent errors in punching of data in its monthly returns for F.Y. 2017-2018 , the court had directed the GST Authorities on an earlier hearing to verify the transactions of the petitioner which needs to be corrected / revised, on the basis of positive report furnished to the High Court after verification of transactions of the petitioner by the GST Authorities, The court has allowed the petitioner to correct its data on GSTN portal and the court has directed GSTN to open the portal in petitioners case and has directed GSTN to report compliance by next date of hearing.
    The petitioner had made inadvertent errors in punching of data in its GST returns (GSTR-1 & GSTR-3B), the transactions pertaining to which the petitioner was seeking revision / correction / deletion of data included the following issues-
    1. SEZ Transactions of Table 6B inadvertently punched in Table 6A of GSTR-1, deletion of such data from Table – 6A and addition of such data in correct Table 6B of GSTR-1.
    2. Export Transactions of Table 6A of GSTR-1 – To Add / Correct Shipping Bill, Port Code, to correct the Invoice number, invoice date details. (As the time period to correct such data had lapsed on 30.04.2019).
    3. B2B Transactions inadvertently punched in B2C Large Table of GSTR-1, deletion of these transactions from B2C Large Table of GSTR-1 as the petitioner had re-declared these transactions in his December 2017 return correctly in B2B Table of GSTR-1, resulting in increase of Total outward Supplies made during the F.Y. 2017-2018.
    4. To correct / revise Table 3.1 of GSTR-3B as the petitioner has inadvertently punched Table 3.1 (b) data in Table 3.1 (a) & Table 3.1 (c).

  2. Nainshree Goyal says:

    The court on 27/08/2019 had made an order for getting the transactions made by petitioner verified by the Nodal Officer and has instructed the Nodal Officer to furnish a report on verification of transactions so that court can allow amendment of transactions in GSTR-1 and GSTR-3B which are found genuine during the verification.

Cancel reply

Leave a Comment to Prateek Gupta

Your email address will not be published. Required fields are marked *

Search Posts by Date

August 2021