GST Rulings

GSTR-1 manual rectification permitted beyond limitation: Cal. HC

Order of the High Court of Calcutta

[dated 17.09.2024, in Nivriya India (P.) Ltd. v. Assistant Commissioner of State Tax, from WPA 14380 of 2024]

While filling GSTR-1, the petitioner had inadvertently marked certain supplies as "without payment of IGST" instead of "with payment of IGST". However, Form GSTR-3B was filed correctly, viz., with payment of IGST. Accordingly, refund was rejected.

It was held that the petitioner is permitted to file a manual application for rectification of Form GSTR-1 since the time limit to rectify the said form online has passed. This is based on the premise that the petitioner should not be prejudiced from availing the benefit which it is otherwise legitimately entitled to.

Comments

The order speaks about filing of Form RFD-01 by the petitioner and partial rejection thereof on the aforesaid grounds. It not clear how and why the petitioner filed Form RFD-01 for refund of taxes paid on exports. However, the underlying principle (that assessee should not be prejudiced from availing benefit which it is otherwise legitimately entitled) is worth noting and may be used in similar inadvertent situations.

Srinivasan V, Advocate

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Srinivasan V, Advocate
Tags: Form GSTR-1Rectification of GST Returns
7 months ago

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