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Correction of bona fide mistakes in GSTR-1 after prescribed time limit u/s 37? High Court ruling....

High Court allowed supplier to correct GSTIN of buyer in its GSTR-1 for FY 2018-19 so that buyer can avail ITC.

Highlights:

High court mentioned that bona find mistakes need to be rectified as there is no loss to the revenue.

Petitioner referred to the provisions of Section 37(3) to contend that the said provision of the CGST Act cannot be an impediment for the petitioner to correct an inadvertent error and which would not cause any loss of revenue to the exchequer. 

The primary prayer of this writ petition is seeking order to direct GST Authorities to allow petitioner to amend its GSTR-1 for FY 2018-19 so that its buyer can claim the ITC to the tune of Rs.25,11,084/-.

Petitioner:

Petitioner made an inadvertent error in GSTR-1 while submitting GST number of its one of the buyer.

On 10 November 2020, petitioner's buyer received intimation in form DRC-01A on the ground of ‘MISMATCH IN GSTR-2A AND GSTR-3B for financial year 2018-19’.

On 18 December 2020 the petitioner filed a letter to the GST Authorities apprising them of the situation with a request to allow the petitioner to amend its form GSTR-1 for financial year 2018-19.

On 28 December 2020, petitioner's buyer received a show cause notice along with form DRC-01.

In the wake of such notices being issued to the petitioner’s customers, the petitioner on 16 January 2021 filed a reminder letter to the GST Authorities to look into the matter, however, no action was taken. In these circumstances, the petitioner is before the Court for the prayers as noted by us above.

The contention as urged on behalf of the petitioner is to the effect that in the absence of enabling matching provision as prescribed in Section 42 and 43 of the CGST Act 2017, the petitioner needs to be allowed to amend its form GSTR-1 for Financial year 2018-19.

The petitioner has referred to the provisions of Section 37(3) and 38(5) to contend that the said provisions of the CGST Act cannot be an impediment for the petitioner to correct an inadvertent error and which would not cause any loss of revenue to the exchequer.

Revenue:

Learned Additional Government Pleader would not dispute that the present case also is a case of an inadvertent error on the part of the petitioner, wherein the tax has already been paid. She would .......
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May 22, 2024


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