Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1
“In the government, there is no system of rectification of any return once it is filed. However, petitioner had submitted application to rectify GST 3B on par with the GSTR 1 relating to certain total taxable value, total integrated tax, total CGST, total SGST.”