GST RCM liability Mismatch Occurs due to Inadvertent Error while Filing GSTR 3B: Madras HC sets aside Order, Remands for Reconsideration [Read Order]

he petitioner submitted relevant GSTR 3B returns to support the claim of inadvertent error in RCM liability mismatch . The Madras High Court has set aside a Goods and Services Tax ( GST ) demand order, specifically addressing a discrepancy in Reverse Charge Mechanism ( RCM ) liability. The court took into account the petitioner’s argument regarding inadvertent errors in filing GSTR 3B returns, prompting a remand of the matter for further consideration.


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