TaxTMI 
TaxTMI 
Rectification in return to be allowed when ITC in GSTR-3B accounted as IGST credit instead of CGST and SGST credit erroneously
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....ectification in return to be allowed when ITC in GSTR-3B accounted as IGST credit instead of CGST and SGST credit erroneously<br>By: - Bimal jain<br>Goods and Services Tax - GST<br>Dated:- 22-12-2023<br><br>The Hon'ble Kerala High Court in the case of CHUKKATH KRISHNAN PRAVEEN VERSUS STATE OF KERALA, DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER, TAX PAYER SERVICES DIVISION - WADAKKANCHER....
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....Y, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR, STATE TAX OFFICER, ASSISTANT STATE TAX OFFICER, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS - 2023 (12) TMI 513 - KERALA HIGH COURT allowed the writ petition and directed that, the rectification in return should be allowed when Input Tax Credit ("ITC") in GSTR-3B is accounted as the Integrated Goods and Services Tax ("IGST") credit ins....
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....tead of the Central Goods and Services Tax ("CGST") and the State Goods and Services Tax ("SGST") credit erroneously. Facts: M/s. Chukkath Krishnan Praveen ("the Petitioner") committed the error in filing GSTR-3B returns based on which the Assessment Order dated August 21, 2023 ("the Impugned Order") was passed. The Petitioner made a representation before the Respondent Authorities vide Represen....
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....tation dated October 21, 2023 ("the Representation") for rectifying the mistake/error in the returns filed. Thereafter, the Petitioner filed a writ petition for directing the Revenue Department to permit the Petitioner to rectify the mistake in Form GSTR-3B by accounting the ITC as IGST instead of CGST and SGST ITC. The Petitioner also prayed for refund of IGST ITC and thereafter, adjusting the I....
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....GST credit towards SGST and CGST liability. The Petitioner also prayed that the Representation filed by the Petitioner be treated as a Rectification Application. Issue: Whether rectification in return be allowed when ITC in GSTR-3B is accounted as IGST credit instead of CGST and SGST credit erroneously? Held: The Hon'ble Kerala High Court in the case of CHUKKATH KRISHNAN PRAVEEN VERSUS STATE O....
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....F KERALA, DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER, TAX PAYER SERVICES DIVISION - WADAKKANCHERY, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR, STATE TAX OFFICER, ASSISTANT STATE TAX OFFICER, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS - 2023 (12) TMI 513 - KERALA HIGH COURT disposed the writ petition and directed that the Representation filed by the Petitioner be treate....
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....d as Rectification application and pass the necessary order in accordance with law after granting a proper hearing to the Petitioner within a period of two months. (Author can be reached at [email protected])<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....