Correction in GSTR-1 Returns after prescribed period  —–-- The petitioner sought a direction to the respondents to allow amendments in the GSTR-1 form filed for the period January, 2018 to August, 2018 so as to correctly reflect the ITC as well as the output tax liability of the petitioner. The petitioner submitted that in the GSTR-1 form, the details of the distributor were wrongly mentioned. It was a bona fide mistake. The petitioner submitted a representation to the respondent No.2 on 15.03.2021 with a reminder on 07.07.2021 but no decision was taken. The time prescribed under the Act for rectification of errors for the returns covering the period January, 2018 to March, 2018 had expired on 31.03.2019; and for the months of April, 2018 to August, 2018 on 30.09.2019. The court placed its reliance upon the decision of the Supreme Court in the matter of Bharti Airtel Ltd., wherein the court held that the law provides for rectification of errors and omissions in the specified manner. Beyond the statutorily prescribed period, an assessee cannot be permitted to carry out rectification which would inevitably affect obligations and liabilities of other stakeholders because of the cascading effect in the electronic records. Supreme Court considered the mechanism provided by Section 39(9) of the CGST Act and thereafter took the view that allowing the assessee to carry out rectification of errors and omissions beyond the statutorily prescribed period would lead to complete uncertainty and collapse of the tax administration.

Held that:- The Hon’ble High Court dismissed the writ petition.