Rectification of GSTR-1 ——— The petitioner sought a direction to the respondent to permit the Petitioner to rectify the GST Return filed for the periods 2017-18 and 2018-19, in Form- B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the ITC by the principal contractor. The Petitioner submitted that the error was noticed after the principal contractor held up the legitimate running bill amount of the Petitioner by informing it about the above error. The court observed that by permitting the Petitioner to rectify the above error, there will be no loss whatsoever caused to the Opposite Parties. This is only about the ITC benefit which in any event has to be given to the Petitioner. Madras High Court in its order dated 6th October, 2020 in M/s. SUN DYE CHEM v. The Assistant Commissioner ST, directed that the Petitioner in that case should be permitted to file the corrected form.

Held that:- The Hon’ble High Court permitted the Petitioner to resubmit the corrected GSTR-1 for the aforementioned periods and to enable the Petitioner to do so, directed the respondent to receive it manually. Once the corrected Forms are received manually, the Department will facilitate the uploading of those details in the web portal, within a period of four weeks.