TaxTMI 
TaxTMI 
Wrongly avail input
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....rongly avail input<br> Query (Issue) Started By: - NIRMAL CHATTERJEE Dated:- 2-1-2024 Last Reply Date:- 5-1-2024 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>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 abs....
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....ence 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. Reply By KASTURI SETHI: The Reply: It is a human error and can be termed as procedural lapse. You have not caused any revenue loss to Govt. Write to Nodal Officer, GSTN appointed vide Board's ci....
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....rcular No. to defreeze GSTR 3B already filed to rectify the mistake. Peruse Board's Circular No.39/13/2018-GST dated 3.4.18 conjointly with the judgement of High Court, Karnataka in the case of AT & S India Pvt. Ltd - 2019 (7) TMI 141 - KARNATAKA HIGH COURT Read the whole judgement carefully. It can solve your problem. Reply By NIRMAL CHATTERJEE: The Reply: Thank You Sir. Reply By Padmanat....
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....han Kollengode: The Reply: Apart from the merits, also see on the limitation aspect. When was Sec. 74 notice issued? if it after 30th Sept 2023? You should also challenge that sec 74 is not applicable in your case as it is not a case of fraud, suppression, willful misstatement but only a clerical error/ technical mistake while filing return. Therefore notice under section 73 should have been iss....
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....ued within 30th Sept 2023. I do not see any justifiable reason why 74 notice should have been issued in this present case except that the Dept did not issue 73 notice within time. So pls give due importance to limitation ground as well, as sometimes this ground might help you at the higher forums. Reply By Ganeshan Kalyani: The Reply: The High Court of Kerala in the case of Mr. Chukkath Krishna....
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....n Praveen - 2023 (12) TMI 513 - KERALA HIGH COURT dated 08.12.2023 has considered the writ as rectification application for the correction of GSTR-3B.<br> Discussion Forum - Knowledge Sharing ....