I have recently received a departmental notice under Section 74 for the fiscal year 2017-18, citing an inadvertent claim of CGST and SGST input instead of IGST. I promptly rectified this in my annual return; however, due to the absence of any purchases involving CGST and SGST input in the specified period, the correction was not reflected in the GSTR-3B.
Seeking your guidance on the best course of action to safeguard my case.
Taxpayer Challenges Section 74 Notice for CGST/SGST Error; Experts Suggest Section 73 or GSTR-3B Amendment Options An individual received a notice under Section 74 for mistakenly claiming CGST and SGST input instead of IGST for the fiscal year 2017-18. Despite correcting this in the annual return, the error wasn't reflected in GSTR-3B due to no relevant purchases. One expert suggested writing to the Nodal Officer to amend the GSTR-3B, referencing a Karnataka High Court judgment. Another advised considering the limitation period and arguing that Section 74 is inapplicable, suggesting Section 73 should have been used. A third expert referenced a Kerala High Court case treating a writ as a rectification application for GSTR-3B correction. (AI Summary)
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