The Calcutta High Court dismissed the petition as it was withdrawn by the petitioner for rectification. The petitioner itself admitted that the mismatch in GSTR-1 and GSTR-3B is on account of a mistake.
Das Cement Cenre & Anr, the petitioner filed the petition regarding the mismatch in GSTR. The counsel appearing for the petitioners submitted that since, the respondents have accepted the fact that the case of failing to indicate appropriate returns for the tax period February 2018 under Form GSTR-3B, which resulted in a mismatch between GSTR-1 and GSTR-3B is on account of a mistake, he seeks for leave to withdraw the instant writ petition, so that the petitioners can take appropriate steps for rectification.
Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
GSTR-1 is a monthly or quarterly return that should be filed by every registered GST taxpayer, except a few as given in further sections. It contains details of all outward supplies i.e sales. Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the period or not.
The single bench of Justice Raja Basu Chowdhury dismissed the writ petition as withdrawn without any order as to costs.
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