{"id":350063,"date":"2025-06-07T14:00:09","date_gmt":"2025-06-07T08:30:09","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=350063"},"modified":"2025-06-12T09:28:45","modified_gmt":"2025-06-12T03:58:45","slug":"assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/","title":{"rendered":"Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1"},"content":{"rendered":"
\n

Patna High Court:<\/span> In the instant Civil Writ Petition, wherein the issue was whether the petitioner could be allowed to rectify his form GSTR 3B in accordance with GSTR 1; the Division Bench of P. B. Bajanthri*<\/span> and S. B. PD. Singh JJ., allowed the petitioner to amend his GSTR 3B after placing reliance on Supreme Court\u2019s decision in Central Board of Indirect Taxes & Customs v. Aberdare Technologies Pvt. Ltd.<\/span>1<\/sup><\/a> wherein the Court had affirmed Bombay High Court\u2019s decision to allow the taxpayer to rectify the clerical error.<\/p>\n

Background<\/h3>\n

The petitioner operated a business dealing with two-wheelers in the State of Bihar. He purchased the vehicles from manufacturers located outside Bihar. While filing Form GSTR 3B on 20-06-2019, he committed an error while filling out the total taxable value column. Thus, the total taxable value and total integrated tax did not match his GSTR 1 form filled out on 10-05-2019. He filed a grievance with the Central Board of Excise and Customs to rectify the same. By an order dated 06-05-2020, his application for rectification was rejected. Since there was no system of rectification he was advised to pay the tax and then claim a refund of the same. The petitioner filed the current petition against this order requesting to allow correction in his GSTR 3B form as per his GSTR 1.<\/p>\n

Analysis vis-a-vis Rectification\/Amendment of GSTR 3B<\/h3>\n

The Court noted that there is no system of rectification once a return is filed. The Court cited the Bombay High Court\u2019s decision in Aberdare Technologies (Supra)<\/span>2<\/sup><\/a>. A similar situation concerning the rectification of GSTR 1 and GSTR 3B arose in the above case and the Bombay High Court allowed the rectification which was affirmed by the Supreme Court. The Supreme Court while affirming the High Court\u2019s decision to rectify a clerical error, stated that, Central Board of Indirect Taxes and Customs, must re-examine the provisions\/timelines fixed for correcting the bonafide errors. The Supreme Court had emphasised that, human errors and mistakes are normal, and errors are also made by the Revenue. \u201cRight to correct mistakes in the nature of clerical or arithmetical error is a right that flows from right to do business and should not be denied unless there is a good justification and reason to deny benefit of correction<\/span>\u201d.<\/p>\n

By placing reliance on the Supreme Court\u2019s affirmation of the Bombay High Court\u2019s decision, the Court set aside the order dated 06-05-2020 while directing the concerned authorities to rectify form GSTR 3B on par with the contents of GSTR-1 within one month from the date of receipt of the instant order.<\/p>\n

[Om Traders v. Union of India, 2025 SCC OnLine Pat 2148<\/a>, decided on 13-05-2025<\/span>]<\/p>\n

*Judgment by Justice P. B. Bajanthri<\/span><\/strong><\/p>\n

\n

Advocates who appeared in this case :<\/p>\n

For the petitioner:<\/span> D.V. Pathy, Sadashiv Tiwari, Hiresh Karan, Shivani Dewalla, Prachi Pallavi, Advocates<\/p>\n

For the respondent:<\/span> Anshuman Singh, SR. SC, CGST and Vikas Kumar, SC-11<\/p>\n<\/div>\n

\n

1.<\/a> SLP(C) 7903\/2025<\/p>\n

2.<\/a> Bombay HC: WP No. 7912\/2024<\/p>\n","protected":false},"excerpt":{"rendered":"

“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.”<\/p>\n","protected":false},"author":67011,"featured_media":316104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[30789,29698,83182,6241,83183,41929,30600,7441,37984],"class_list":["post-350063","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-central-board-of-indirect-taxes-and-customs","tag-cgst","tag-form-gstr-3b","tag-gst","tag-gstr-1","tag-igst","tag-indirect-tax","tag-patna-high-court","tag-tax-return"],"yoast_head":"\nPatna HC on GSTR 3B GSTR 1 rectification | SCC Times<\/title>\n<meta name=\"description\" content=\"GSTR 3B GSTR 1 rectification: Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1?\" \/>\n<meta property=\"og:description\" content=\"Patna HC citing the absence of any system of rectification by the government allows the assessee to rectify GSTR 3b on par with the contents of GSTR 1.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-07T08:30:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-12T03:58:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Patna-High-Court.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"886\" \/>\n\t<meta property=\"og:image:height\" content=\"590\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/\",\"name\":\"Patna HC on GSTR 3B GSTR 1 rectification | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Patna-High-Court.webp\",\"datePublished\":\"2025-06-07T08:30:09+00:00\",\"dateModified\":\"2025-06-12T03:58:45+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\"},\"description\":\"GSTR 3B GSTR 1 rectification: Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Patna-High-Court.webp\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Patna-High-Court.webp\",\"width\":886,\"height\":590,\"caption\":\"Patna High Court\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Patna HC on GSTR 3B GSTR 1 rectification | SCC Times","description":"GSTR 3B GSTR 1 rectification: Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/","og_locale":"en_US","og_type":"article","og_title":"Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1?","og_description":"Patna HC citing the absence of any system of rectification by the government allows the assessee to rectify GSTR 3b on par with the contents of GSTR 1.","og_url":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2025-06-07T08:30:09+00:00","article_modified_time":"2025-06-12T03:58:45+00:00","og_image":[{"width":886,"height":590,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Patna-High-Court.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_title":"Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1","twitter_misc":{"Written by":"Editor","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/","url":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/","name":"Patna HC on GSTR 3B GSTR 1 rectification | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Patna-High-Court.webp","datePublished":"2025-06-07T08:30:09+00:00","dateModified":"2025-06-12T03:58:45+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"description":"GSTR 3B GSTR 1 rectification: Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Patna-High-Court.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Patna-High-Court.webp","width":886,"height":590,"caption":"Patna High Court"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/07\/assessee-can-rectify-form-gstr-3b-with-gstr-1-patna-hc-legal-news-scc-times\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Patna-High-Court.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":253484,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/01\/implementation-of-rule-596-on-gst-portal-from-sept-1-gstn-advises-tax-payers-to-file-their-pending-gstr-3b-at-the-earliest\/","url_meta":{"origin":350063,"position":0},"title":"Implementation of Rule 59(6) on GST Portal from Sept, 1; GSTN advises tax payers to file their pending GSTR 3B at the earliest","author":"Prachi Bhardwaj","date":"September 1, 2021","format":false,"excerpt":"The Goods and Service Tax Network (GSTN) has released an advisory dated August 26, 2021 throwing light on the implementation of Rule 59(6) of CGST Rules, 2017 on GST Portal. Rule 59(6) of CGST Rules, 2017 provides for restriction in filing of GSTR-1 in following cases: \u00a0 A registered person\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":216042,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/06\/24\/gst-council-decision-relating-to-changes-in-law-and-procedure\/","url_meta":{"origin":350063,"position":1},"title":"GST Council decision relating to changes in “law and procedure”","author":"Bhumika Indulia","date":"June 24, 2019","format":false,"excerpt":"The 35th GST Council Meeting was held on 21-06-2019 under the chairmanship of Union Finance & Corporate Affairs Minister Nirmala Sitharaman. This was the first meeting of the Council after the swearing in of the new Government. The meeting was also attended by Union Minister of State for Finance &\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":258047,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/03\/flimsy-plea-feeble-excuse-heres-why-supreme-court-barred-bharti-airtel-from-seeking-gst-refund-of-rs-923-crores\/","url_meta":{"origin":350063,"position":2},"title":"Flimsy plea, feeble excuse; Here’s why Supreme Court barred Bharti Airtel from seeking GST refund of Rs. 923 crores","author":"Editor","date":"December 3, 2021","format":false,"excerpt":"\u201cThe common portal is only a facilitator to feed or retrieve such information and need not be the primary source for doing self-assessment.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":222161,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/11\/15\/gstr-9-gstr-9c-more-simplified-last-dates-of-submission-extended\/","url_meta":{"origin":350063,"position":3},"title":"GSTR-9 & GSTR-9C more simplified & last dates of submission extended","author":"Bhumika Indulia","date":"November 15, 2019","format":false,"excerpt":"The Government has decided to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31-12-2019 and for Financial Year 2018-19 to 31-03-2020. The Government has also decided to simplify these forms by making various fields of these forms\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":253649,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/03\/cbic-issues-central-goods-and-services-tax-seventh-amendment-rules-2021\/","url_meta":{"origin":350063,"position":4},"title":"CBIC issues Central Goods and Services Tax (Seventh Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"September 3, 2021","format":false,"excerpt":"The Central Board of Indirect Taxes and Customs has issued Central Goods and Services Tax (Seventh Amendment) Rules, 2021 on August 29, 2021. The Central Goods and Services Tax Rules provide that if any registered person has not furnished the statement in FORM GST CMP-08 for two consecutive years, although\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":269806,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/cbic-extends-waiver-of-late-fee-for-delay-in-filing-form-gstr-4-for-fy-2021-22\/","url_meta":{"origin":350063,"position":5},"title":"CBIC extends waiver of late fee for delay in filing Form GSTR-4 for FY 2021-22","author":"Bhumika Indulia","date":"July 8, 2022","format":false,"excerpt":"On 05-07-2022, the Central Board of Indirect Taxes and Customs has waived the late fee for delay in furnishing Form GSTR-4 for the period for the FY 2021-22 till 28-07-2022. GSTR-4 is filed annually by the taxpayers registered under the composition scheme. Unlike a normal taxpayer who needs to furnish\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBIC","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/350063","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=350063"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/350063\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/316104"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=350063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=350063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=350063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}