2019 (5) TMI 1527 - HC - GST

Submission of revised declaration form in GST TRAN-1 - due to some inadvertent mistake, the amount of CENVAT credit admissible as ITC was not filled up in the column - HELD THAT - Rule 120A of the CGST Rules, 2017 provides that where a registered dealer submits a declaration electronically in FORM GST TRAN- 1 within the time period specified in Rule 117, Rule 118, Rule 119 and Rule 120 he may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said Rules or such further period as may be extended by the Commissioner in this behalf. The application for extending the time period for submitting the revised FORM GST TRAN-1 electronically has to be extended by the Commissioner and not by any other subordinate authority - as the petitioner has already submitted an application for extension of time, to submit the revised FORM GST TRAN-1 to the Nodal Officer, the Commissioner concerned is directed to ensure that the aforesaid application so submitted by the petitioner before the Nodal Officer may be called upon by him and appropriate orders are passed on it in accordance with law most expeditiously, if possible, within a period of one month from the date of production of a certified copy of this order before him. Petition disposed off.

Summary

Issues:
1. Submission of FORM GST TRAN-1 with inadvertent mistake in CENVAT credit amount.
2. Request for submission of revised FORM GST TRAN-1.
3. Interpretation of Rule 120A of the CGST Rules, 2017.
4. Authority to extend the time period for submitting revised FORM GST TRAN-1.
5. Direction for the Commissioner to process the application for extension of time.

Analysis:
1. The petitioner submitted FORM GST TRAN-1 within the prescribed time but omitted the CENVAT credit amount inadvertently, leading to non-reflection of the credit in the electronic ledger.
2. The petitioner sought to rectify the mistake by submitting a revised declaration form in GST TRAN-1 and applied for this purpose to the Nodal Officer as per the Commissioner's circular.
3. Rule 120A of the CGST Rules, 2017 allows for the revision of a declaration once, including in FORM GST TRAN-1, within the specified time period, or any extended period granted by the Commissioner.
4. The judgment clarified that the authority to extend the time for submitting the revised FORM GST TRAN-1 electronically lies with the Commissioner and not any subordinate authority.
5. Consequently, the Commissioner concerned was directed to promptly process the petitioner's application for time extension and ensure appropriate orders are passed expeditiously, preferably within one month from the date of presenting a certified copy of the order.

This comprehensive analysis of the judgment highlights the issues surrounding the submission and revision of FORM GST TRAN-1, the relevant rules, and the authority responsible for granting extensions in such cases.