Can GST returns be amended after the due date prescribed under the GST law? 6 High Court Judgments That Support Rectification for Genuine Errors [img:_U8iUsDyy]

1. Deepa Traders vs Principal Chief Commissioner of GST & Central Excise, Chennai - Madras High Court (2023) 73 GSTL 176 Where IGST was inadvertently remitted under the heads of SGST and CGST, rectification was permitted when errors committed while furnishing returns were inadvertent. This judgment was upheld in PCC* of GST & Central Excise, Chennai vs Deepa Traders [(2025) 29 Centax 384 (Mad.)] *Principal Chief Commissioner of GST & Central Excise, Chennai [img:inDnqec-M]

2. Orient Traders vs Deputy Commissioner of Commercial Taxes (Audit)-3, Bengaluru - Karnataka High Court (2023) 3 Centax 63 :: TRT-2025-851 ITC cannot be denied based on a mismatch of forms GSTR-3B & GSTR-2A merely on account of inadvertent and bona fide error at the time of filing returns, i.e., furnishing details under a wrong column, specifically when such Form GSTR-2A was not implemented. [img:5fM0EGDfu]

3. Shiva Jyoti Construction vs Chairperson, Central Board of Excise & Customs - Orissa High Court (2023) 71 GSTL 120 :: TRT-2025-839 Returns were filed in Form-B2B instead of B2C under GSTR-1. Where no loss would occur to department as there was no escapement of tax if petitioner was permitted to rectify error of GST returns, petitioner was to be permitted to resubmit corrected Forms. [img:aLFXvW3aH]

4. Bright Hardware vs Deputy State Tax Officer-I, Commercial Tax, Coimbatore - Madras High Court (2024) 20 CENTAX 547 Assessee contended that inadvertent error was made in GSTR-3B return, reporting inward supply liable to reverse charge instead of other ITC. Where an inadvertent error in GSTR-3B return led to tax liability, order set aside and matter remanded for reconsideration, allowing assessee to rectify return and receive fresh hearing, subject to 10% payment of disputed tax. [img:y4xH04eqY]

5. NRB Bearings Ltd. vs Commissioner of State Tax - Bombay High Court (2024) 15 CENTAX 444 Where a clerical error in GSTR-1 return resulted in denial of Input Tax Credit to recipient-respondent without revenue loss, High Court permitted assessee to rectify error to ensure fairness, prioritizing legitimate claims over technicalities in genuine error cases. [img:IsF8WTVlv]

6. Y.B. Constructions Pvt. Ltd. vs Union of India - Orissa High Court (2023) 72 GSTL 332 Petitioner contended that it had wrongly filed outward supply return of GSTR-1 by showing supplies under B2C instead of B2B due to which recipient could not avail input tax credit. High Court permitted assessee to rectify error return will not cause any loss to department; department should enable petitioner to rectify error. [img:0PU2nAihN]

[img:yxNIc8Psc]

I hope you find this useful. Thanks & Regards Abhishek Raja Ram 9810638155 [img:9gwYj88Pg]