GST Library

Login | Register

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Fees Manager

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Videos

About Us

Contact Us

Our Services


GST e-books

GST Domains Sale

TaxReply India Pvt Ltd
  AA

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 .......
  Login to read more...


:

GSTR-1 Correction

:

ITC Mismatch

:

ITC Reversal

Best-in-class
Digital GST Library
Plan starts from
₹ 5,000/-
(For 1 Year)
Checkout all Plans
Unlimited access for
365 Days
✓ Subscribe Now
Author:

TaxReply


May 22, 2024


Post your comment here !

Login to Comment


Other Important GST Updates


  Read more GST updates...

9
Feb
S
M
T
W
T
F
S
10 Feb

☑ Monthly | GSTR-7

GSTR-7 for the m/o Jan 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Jan 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Feb

☑ Monthly | GSTR-1

GSTR-1 for the m/o Jan 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Feb

☑ Monthly | GSTR-11

GSTR-11 for the m/o Jan 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).