Since Forms GSTR-1A and GSTR-2 are yet to be notified, the petitioner should not be mulcted with any liability on account of the bonafide, human error and the petitioner must be permitted to correct the same. Direction issued to enable amendment to GSTR-1.
Corrections in GSTR-1 return --– The petitioner sought a mandamus directing the respondents to rectify the mistake in its GSTR-1 return, wherein it has, instead of the GST number of the purchaser in Andhra Pradesh, mentioned the GST number of the purchaser in Uttar Pradesh. The respondent counsel submitted that all the five invoices contain the name and GSTIN of the purchaser of Andhra Pradesh. The court observed that the credit claimed on the basis of accompanying invoices has been denied solely on account of the mismatch in GSTR number. It is only on 15.07.2019 when the recipient notified the petitioner of the rejection of the credit, seeking amendment of the return, and threatening legal action, that the petition came to be aware of the mismatch. The court observed that in Sun Dye Chem (supra), the error related to distribution of credit as between IGST/CGST/SGST, which posed a difficulty to the recipient in the matter of availment. It was held that such bonafide mistakes must be permitted to be corrected. The petitioner should not be mulcted with any liability on account of the bonafide, human error and the petitioner must be permitted to correct the same.
Held that:- The Hon’ble High Court directed the Assessing Officer to enable amendment to GSTR-1 with all consequences thereto, within a period of eight (8) weeks.
Since Forms GSTR-1A and GSTR-2 are yet to be notified, the petitioner should not be mulcted with any liability on account of the bonafide, human error and the petitioner must be permitted to correct the same. Direction issued to enable amendment to GSTR-1.
Corrections in GSTR-1 return --– The petitioner sought a mandamus directing the respondents to rectify the mistake in its GSTR-1 return, wherein it has, instead of the GST number of the purchaser in Andhra Pradesh, mentioned the GST number of the purchaser in Uttar Pradesh. The respondent counsel submitted that all the five invoices contain the name and GSTIN of the purchaser of Andhra Pradesh. The court observed that the credit claimed on the basis of accompanying invoices has been denied solely on account of the mismatch in GSTR number. It is only on 15.07.2019 when the recipient notified the petitioner of the rejection of the credit, seeking amendment of the return, and threatening legal action, that the petition came to be aware of the mismatch. The court observed that in Sun Dye Chem (supra), the error related to distribution of credit as between IGST/CGST/SGST, which posed a difficulty to the recipient in the matter of availment. It was held that such bonafide mistakes must be permitted to be corrected. The petitioner should not be mulcted with any liability on account of the bonafide, human error and the petitioner must be permitted to correct the same.
Held that:- The Hon’ble High Court directed the Assessing Officer to enable amendment to GSTR-1 with all consequences thereto, within a period of eight (8) weeks.