https://www.taxtmi.com/caselaws?id=433091 Correction of GSTR-3B returns was permitted where the taxpayer had made an inadvertent, bona fide wrong-column entry of eligible Input Tax Credit in the first GST year. The court treated the error as an accounting mistake rather than a claim for fresh or expanded credit, noting that the credit was otherwise available, no prejudice would be caused to the Revenue, and the GST credit chain would remain intact. The statutory bar on belated revision was therefore not applied mechanically on these facts, and Bharti Airtel was distinguished because it involved a different situation. en-us Fri, 16 Dec 2022 00:00:00 +0530 Thu, 26 Mar 2026 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433091 Correction of GSTR-3B returns was permitted where the taxpayer had made an inadvertent, bona fide wrong-column entry of eligible Input Tax Credit in the first GST year. The court treated the error as an accounting mistake rather than a claim for fresh or expanded credit, noting that the credit was otherwise available, no prejudice would be caused to the Revenue, and the GST credit chain would remain intact. The statutory bar on belated revision was therefore not applied mechanically on these facts, and Bharti Airtel was distinguished because it involved a different situation. Case-Laws GST Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433091