2022 (4) TMI 192 - HC - GST

Seeking to allow amendment in GSTR-1 return - deemed export - seeking permission to amend those five bills which the writ applicant No.1 could have amended at the relevant point of time - HELD THAT - Section 37 of the GST Act is with respect to the furnishing of details of the outward supplies. In accordance with Section 37 of the Act every registered person other than an input service distributor, a non resident taxable person and a person paying tax under the provisions of Section 10, Section 51 or Section 52 respectively, is obliged to furnish electronically in such form and manner the details of the outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period. Such details are to be communicated to the recipient of the said supplies within such time and in such manner that may be prescribed. We are not getting into the controversy whether there was any mistake on the part of the writ applicant No.1 so far as the GSTR-1 is concerned. The department permitted the writ applicant No.1 to amend the GSTR-1 with respect to all the nine invoices however, for some reason or the other, the writ applicant No.1 was in a position to amend only four such invoices. He is here before this Court as he is not able to amend the remaining five. There is a controversy whether those five invoices could have also been amended in the first instance or not - One last opportunity is granted to the writ applicant to get his GSTR-1 with respect to all the five invoices amended for one last time. The Respondents are directed to process the request of the writ applicant No. 1 for carrying out amendment in its GSTR -1 returns pertaining to the respective months in 2019 in all the aforesaid writ petitions with respect to ticking of the Deemed Export column in regard to the balance 5 invoices, which the writ applicant did not amend in the first request, however, the respondents are granted liberty to undertake necessary exercise to verify the same with the recipient as well - Application disposed off.

Summary

Issues:
- Amendment in GSTR-1 return for 'Deemed Export'
- Dispute over amending invoices
- Interpretation of Section 37 of the GST Act

Amendment in GSTR-1 return for 'Deemed Export':
The writ applicants sought relief through a writ application under Article 226 of the Constitution of India to allow an amendment in the GSTR-1 return for 'Deemed Export' related to specific invoices. The supplies in question were classified as 'Deemed Export' under relevant provisions. However, due to an oversight, the GST Consultant failed to mark the 'Deemed Export' column while filing the return for June 2019. Despite initial permission to amend, a dispute arose as the writ applicant could only amend four out of nine bills. The central issue revolved around the permissibility of seeking further amendments for the remaining invoices.

Dispute over amending invoices:
The respondents contended that although initial permission was granted to amend all nine bills, the writ applicant could only amend four. The department argued against allowing further amendments for the remaining invoices, leading to the writ applicant approaching the Court. The Court deliberated on the circumstances and the contentions of both parties to determine the course of action regarding the pending amendments.

Interpretation of Section 37 of the GST Act:
Section 37 of the GST Act outlines the obligations of registered persons regarding furnishing details of outward supplies. The Court specifically focused on sub-section (3) of Section 37, which addresses rectification of errors or omissions in furnished details. The provision allows rectification upon discovery of errors, subject to certain limitations. The Court analyzed the application of this provision in the context of the writ applicant's situation and the dispute over amending the GSTR-1 return for the specified invoices.

In a detailed analysis, the Court considered the correspondence between the parties, the nature of the supplies, and the implications of the oversight in marking the 'Deemed Export' column. Ultimately, the Court granted one last opportunity to the writ applicant to amend the GSTR-1 return for the remaining five invoices. The judgment directed the respondents to process the request for amending the GSTR-1 returns, provided certain conditions were met, and clarified the procedures for post-amendment compliance. The Court also addressed technical difficulties and provided instructions for seamless execution of the directions. The judgment concluded by disposing of all three writ applications and permitting direct service of the order.