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Petitioner can manually correct errors in GSTR-3B for 2017-2018 pending decision on Section 39 qualification.

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Full Text of the Document

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....Rectification of mistake that has been crept in GSTR-3B - Whether the return in Form GSTR-3B is a return u/s 39 - The petitioner is permitted to rectify GSTR 3B statements for the months of August and December, 2017 and January and February, 2018 manually subject to the outcome of the writ petition....