GSTR 3B Filing Error: Madras HC quashes GST Demand, allows to Rectify Returns and Hearing

The Madras High Court quashed a GST demand, allowing the petitioner to rectify returns for GSTR-3B filing errors. The case involved the petitioner filing GSTR-3B returns for July 2017, inadvertently declaring outward supplies in column 3.1(a) instead of column 3.1(b), leading to a shortfall in declared tax liability. The petitioner requested to rectify the error, but the request was denied, resulting in the tax demand.The court held that the authorities must permit rectification of errors and noted that the GST law allows amendments to returns. The court directed the authorities to permit the petitioner to file a rectified GSTR-3B return and quashed the impugned order. This decision emphasizes the need for flexibility in rectifying inadvertent errors in GST filings to ensure compliance and avoid undue hardships to taxpayers.