Jharkhand HC directs GST Dept to allow ITC on Delayed GSTR-3B Return filed for FY 2019-20

The Jharkhand High Court directed the GST Department to allow Input Tax Credit (ITC) on a delayed GSTR-3B return filed for FY 2019-20. The taxpayer had filed the return after the due date but before the deadline for rectifying returns. The court emphasized that the delay should not hinder the taxpayer's entitlement to claim ITC, considering the genuine nature of the delay. The ruling highlights the need for a balanced approach to ensure taxpayers are not penalized for unintentional filing delays and reinforces the importance of providing ITC to taxpayers, which is critical for ensuring compliance with GST laws.