Under what circumstances, a writ applicant is entitled to seek rectification of Form GSTR-3B for an earlier period?

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Last updated: 17 March 2021
Quick Summary
This case concerns a writ applicant seeking permission to edit and upload actual entries in their GSTR-3B return for May 2019, which was at the submission stage. The applicant also sought modification of rules preventing edits to GSTR-3B before filing and requested a stay or waiver of late fees incurred due to these issues. The Gujarat High Court considered the circumstances under which such rectification might be permissible.

Court :
Gujarat High Court

Brief :
To issue any appropriate writ, order or direction tothe respondents permitting the petitioner to edit andupload actual entries in GSTR-3b for the Month of May- 2019 which is at the submission stage;

Citation :
R/Special Civil Application No. 18157 of 2019

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