The Kerala High Court observed that no rectification application is permitted under Section 39(9) of the Central Goods and Service Tax Act, 2017 (CGST Act) once ASMT 10 was issued.
The petitioner has filed an application to revise Form GSTR 3B for the period from August 2017, January 2018 and February 2018 for the financial year 2017-2018 towards the end of January 2024. This application has been filed on 19.01.2024.
Section 39(9) of the CGST/ SGST Act, 2017 specifically provides that no rectification or error or omission in respect of the details furnished under Section 39(1) of the CGST Act shall be allowed after furnishing the return for the month of September following the end of the financial year to which such details pertain or furnishing of the relevant annual return, whichever is earlier.
The Government, after taking into consideration the initial difficulties faced by the dealers under the provisions of the GST Act, extended the time for rectification in respect of the returns of July 2017 to March 2018 till March 2019 by. During this extended period the petitioner has not filed any rectification application. After March 2019, that is the extended period, ASMT 10 notice was issued to the petitioner on 21.08.2020. Once ASMT 10 was issued under Section 61 of the CGST Act, no rectification application is permitted in view of the expressed provision of Section 39(9) of the CGST Act.
A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the statutory prescription and the fact that the petitioner has filed the rectification application only in January 2024, in respect of the returns of August 2017, January, 2018 and February 2018, this court finds no ground to entertain this writ petition, which does not only suffer from delay and latches but also prayer in the writ petition is barred by the express provision of Section 39(9) of the Act.”
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