Bharti Airtel Limited – Delhi HC

Circular No. 26/26/2017-GST dated 29.12.2017 to the extent that it restricts rectification of GSTR-3B in respect of the period in which the error has occurred is held to be ultra-virus.

The taxpayer can amend/rectify GSTR-3B of the particular month to which error relates. Circular provided for rectification in the month in which error is identified.

The above ruling may involve rectification in credit availed/utilized in GSTR-3B of a tax period, thus leading to change in tax payment set-off of such GSTR-3B, ultimately leading to claim for refund of excess cash balance utilized by the taxpayer.


0 views0 comments