Section 37 of the CGST Act, 2017 — Amendment in GSTR-1 return  –— The petitioner prayed for directing the respondent to allow amendment in GSTR-1 return of Petitioner pertaining to the month of June 2019 so that ‘Deemed Export’ could be tick mark (√) in regard to Invoice No.122 dtd. 22/06/2019 and 125 dtd. 25/06/2019 respectively. The applicant tried to rectify the same by amending the Form GSTR-1 and he was permitted to do so but he out of nine bills, amended only four bills and the dispute between parties arose at that time. The court observed that Section 37 of the Act is with respect to the furnishing of details of the outward supplies. The court further observed that in the peculiar facts and circumstances of the case, they are inclined to grant one last opportunity to the applicant to get his GSTR-1 with respect to all the five invoices amended for one last time.

Held that:- The Hon’ble High Court directed the Respondents to process the request of the applicant for carrying out amendment in its GSTR-1 returns in regard to the balance 5 invoices. The Respondents are directed to process the request of the writ applicant for amendment without subjecting it to the restriction given in the proviso to Section 37 (3).