2024-VIL-1318-GUJ
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SGST High Court Cases

GST – Rectification of GSTR-3B Return – Refund of excess tax paid on account of non-availability of functionality to rectify any error or omission in the Returns – Petitioner filed GSTR-3B Returns for January and March 2023. Due to an error by the consultant, the reverse charge liability on purchases from farmers was not reflected in the January 2023 return. To rectify this, the petitioner paid the entire reverse charge liability in the March 2023 return, resulting in an excess payment of tax. The petitioner applied for a refund of this excess amount, but the respondent rejected the refund claim on the ground that there is no excess payment of tax - Whether the petitioner is entitled to rectify the error in the January 2023 return and claim a refund of the excess payment made in the March 2023 return – HELD - petitioner has, in order to rectify the error committed while filing the return in Form GSTR-3B for the month of January 2023 by not reflecting the reverse charge liability and clubbing the same in the output tax liability, rectified in the return filed for the month of March 2023 by payment of excess amount through electronic cash ledger – The petitioner has already paid the tax on outward supplies for month of January 2023 which included the inward supply liable to reverse charge - the petitioner is entitled to refund of amount which was paid in excess along with return in Form GSTR-3B for the month of March,2023 – Further, in Circular No. 26/2017-GST dated 29.12.2017, it is clarified that where the adjustment is not feasible in Form GSTR-3B, the refund may be claimed by the assessee - Respondent is directed to process the refund claimed by the petitioner – the Petition is allowed
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