Rectification in return to be allowed when ITC in GSTR-3B accounted as IGST credit instead of CGST and SGST credit erroneously
Last updated: 19 December 2023
Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court in the case of M/s. Chukkath Krishnan Praveen v. State of Kerala [WP(C) No. 41219 OF 2023 dated December 8, 2023] 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 instead of the Central Goods and Services Tax ("CGST") and the State Goods and Services Tax ("SGST") credit erroneously.
Citation :
WP(C) No. 41219 OF 2023 dated December 8, 2023
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Bimal Jain
Published in GST
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