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of <h1>Manual GSTR-3B filing for March 2021 quarter to claim omitted ITC allowed, without cancelling existing tax demand</h1> Whether a registered person could be permitted to manually file GSTR-3B for the quarter ending March 2021 to claim omitted ITC due to an error was ... Seeking direction to the Respondents to accept the manual filing of GSTR-3B for the quarter ending March 2021 with the additional claim of ITC - due to an error which occurred during the Financial Year 2020–21, the petitioner could not claim Input Tax Credit (ITC) in the original return filed for the said period - HELD THAT:- Taking into consideration the plea of the petitioner that filing of manual return would not automatically absolve the petitioner from meeting the demand raised vide order dated 19.02.2025 and that the same shall remain intact subject to any further order that may be passed by the competent authority, if so permissible to be agitated by the petitioner,it is opined that the prayer to allow the petitioner to file manual return, as prayed for, deserves to be acceded to. The respondents are directed to allow the petitioner to file manual return, as prayed, but with no automatic impact on the order dated 19.02.2025, however, subject to any further order passed by competent authority - petition disposed off. Issues: Whether petitioner should be permitted to file a manual GSTR-3B for the quarter ending March 2021 to claim additional Input Tax Credit of Rs. 10,54,098/- despite absence of a statutory mechanism under Section 16 of the CGST Act and an existing confirmed demand dated 19.02.2025.Analysis: The matter concerns an alleged omission in originally filed returns for Financial Year 2020-21 which petitioner sought to correct via annual return GSTR-9 and subsequently by seeking permission to file a manual GSTR-3B. The legal framework includes Section 16 of the Central Goods and Services Tax Act, 2017 governing entitlement to Input Tax Credit and the statutory return mechanisms under the GST regime. Consideration was given to the timing of discovery of the error, the corrective steps taken in the annual return, the absence of an express statutory provision authorising manual filing of GSTR-3B, and the existence of a departmental demand order dated 19.02.2025 confirming assessed short payment. The relief sought is discretionary and equitable in character under writ jurisdiction invoked, and whether permitting manual filing would automatically nullify or affect the confirmed demand was examined.Conclusion: Permission to file the manual GSTR-3B for the quarter ending March 2021 to claim the additional Input Tax Credit is granted. The respondents are directed to allow the petitioner to file the manual return, but such filing shall have no automatic effect on the confirmed demand dated 19.02.2025, which remains subject to modification only by the competent authority in appropriate proceedings.
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