Rectification of GST return errors after the prescribed period remains under examination, with notice issued on the recurring issue.

Clerical or arithmetical mistakes in GST returns relating to input tax credit are said to be refused rectification after expiry of the period prescribed under the Central Goods and Services Tax Act, 2017, even where the errors are later discovered. The Supreme Court noted the Revenue's position that rectification is barred under Sections 37(3) and 39(9) after the prescribed period, but did not decide the legal question. Instead, it treated the recurring issue as requiring examination, issued notice to the Central Board of Indirect Taxes and Customs, and directed the matter to be re-listed.

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Issues: Whether rectification of clerical or arithmetical mistakes in returns relating to input tax credit can be denied on the ground that the prescribed period under the Central Goods and Services Tax Act, 2017 has expired, and whether notice should issue for consideration of the recurring issue.

Analysis: The order records that the Revenue has been taking the stand that rectification is not possible after expiry of the period prescribed under Sections 37(3) and 39(9) of the Central Goods and Services Tax Act, 2017, even where mistakes are clerical or arithmetical and later come to light. The Court noticed that such mistakes are stated to be accepted by the Revenue but not permitted to be corrected, and treated the issue as requiring consideration by issuing notice to the Central Board of Indirect Taxes and Customs. No final adjudication on the legal question was rendered.

Outcome: Notice issued to the Central Board of Indirect Taxes and Customs and the matter was directed to be re-listed.

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