Kerala HC Directs Correction in GSTR-3B via Appellate Authority under Section 107

Brothers Trade Links Vs State Tax Officer (Kerala High Court) Kerala High Court held that the petitioner should approach the appellate authority under Section 107 of the Central Goods and Services Tax Act for getting permission to correct mistake in Form GSTR-3B. Facts- The petitioner is a registered dealer under the CGST/SGST Act. The petitioner was issued Notice in Form GST ASMT-10 for tax period F.Y. 2017-18 stating that during the scrutiny of the return certain discrepancies were noticed. It was also stated that the petitioner has utilised ITC greater than 5 times cash. There was mismatch ...