Consequential GST return corrections for amended export shipping bills permitted, subject to independent verification and merits-based proceedings.

Consequential GST return corrections arising from amended export shipping bills were permitted for Financial Year 2017-18. Following delayed Customs amendment certificates and prior correction of shipping bills, GSTR-1 and GSTR-3B, the parties agreed that the taxpayer could rectify short reflection in GSTR-3B, reconcile the resulting GSTR-3B and GSTR-2A mismatch, and amend GSTR-9. The permission does not limit independent assessment, verification or scrutiny of the amendments. Consequential proceedings must be decided on their merits and cannot be rejected solely on limitation.

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Issues: Whether consequential corrections in the GST returns for Financial Year 2017-18 could be permitted after amendment of the export shipping bills and corresponding corrections in GSTR-1 and GSTR-3B.

Analysis: The original grievance concerning amendment of the shipping bills and correction of GSTR-1 and GSTR-3B stood redressed under the earlier orders. On the peculiar facts, including the delayed issuance of Customs amendment certificates, the parties agreed that consequential corrections in the GST returns should be allowed, without restricting the respondents' power to assess, verify or scrutinise the amendments independently.

Conclusion: The petitioner was permitted to rectify the short reflection in GSTR-3B, reconcile the consequential GSTR-3B and GSTR-2A mismatch, and amend GSTR-9 for Financial Year 2017-18. Any consequential proceedings shall be decided on their merits and not rejected solely on limitation.

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