INPUT TAX CREDIT ON IMPORT OF GOODS WRONGLY ENTERED IN ALL OTHER ITC TABLE

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This query is : Resolved

CA NILESH KUMAR TYAGI (Querist)

06 September 2023 Respected sir

As i mentioned in subject during financial year 2018-19 while filling GSTR-3B return for Aug month we have mistakenly/clerical error entered input on import of goods in ''All other ITC" column irrespective of the correct column specified for Input on import of goods, and is not rectified in future returns, can any one suggest me the case laws any high-court with proper no and order date where input is allowed in these type of scenario.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

06 September 2023 The Madras High Court has ruled that mistakes are not done deliberately or with any intention. The modification, as a matter of fact, would allow relevant reporting of the ITC and turnover. This will permit the claims to be presented accurately by the applicant.

The single bench of Justice Anita Sumanth has learned that the petitioner can get the benefits of error correction without any deceptive feature.

The petitioner is a dealer of metal and steel scrap under the provisions of the CGST Act, 2017. It asks for directions from the council or respondent to enable the applicant to improve the clerical errors in the uploaded details through Form GSTR-1 for the duration of 2017–18 and makes the revisions to the forms. The petitioner has committed some errors concerning the returns from a few months in 2017–18.

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