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TMI Blog2023 (12) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 - MADRAS HIGH COURT ] wherein the Court was examining the issue with regard to grant of permission to correct the Form GSTR-1 for the periods from August, 2017 to December, 2017. In that case, an error was committed while filing the details relating to the credit. After examining Sections 37 and 38 of the Central GST Act, 2017, the writ petition was allowed by granting permission to the petitioner to re-submit Form GSTR-3B with correct distribution of credit between IGST, SGST and CGST within a period of four weeks. In the facts of the present case as well, on account of technical grounds, the application for correction of Form GSTR-1 has been dismissed by the respondent-department. Moreover, the time of revising the Form GSTR-1 got expir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST-REG-06 having GSTIN03AACCS2689E1ZH (Annexure P-1). Prior to the introduction of Goods and Service Tax Act, the petitioner was registered under the provisions of Punjab VAT Act, 2005 and was also registered with Central Excise Department. As per Section 37 of the Central GST Act, 2017 read with Rule 59 of the Central GST Rules, 2017, the assessee has to fill in Form GSTR-1 electronically through common portal. Form GSTR-1 would include the invoice-wise details of all interstate and intra-state supplies made to registered persons and inter-state supplies with invoice value of more than Rs. 2.5 lacs made to unregistered person. Details of export supplies are also to be furnished in Form GSTR-1. 4. For the purpose of inward supplies, Form GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the refund in the months of April-May, 2019 after the invoice of the petitioner was approved. The application for refund has to be filed in Form RFD-01A along with Statement-4 as prescribed in Rule 89 (2) (e) of the Central GST Rules, 2017. As per petitioner, it had made supplies to SEZ unit on payment of Integrated Tax and was eligible for refund as the same is treated as zero rated supply as per Section 16 of the Integrated GST Act, 2017. The refund application cannot be filed without uploading Statement-4 on the Common Portal. While uploading Statement-4 on the Common Portal, the following error occurred:- Invoice mentioned is not a SEZ with payment of tax invoice. 6. In order to resolve the same, petitioner approached GST Help De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be made by 31.03.2019 and not beyond that. In view of the above circular, the petitioner could not correct the Form GSTR-1 and make an application for refund. 7. Upon notice of the petitioner, reply on behalf of respondent No. 2 has been filed, wherein it has been admitted that vide email dated 25.05.2019, the GST help desk had provided its resolution that tax payer (petitioner) had entered the SEZ invoices in table 6A (Export) instead of table 4A, 4B, 4C, 6B, 6C-B2B invoices in GSTR-1, due to which, the petitioner received error in RFD-01A. The petitioner did not rectify the mistake within the stipulated time i.e. 31.03.2019 as per circular dated 31.12.2018 (Annexure P-13). It is further stated that the petitioner himself committed er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mendment/correction of GSTR-1 has to be made by the petitioner himself and not by the department. The petitioner approached respondent No. 3 vide letter dated 24.09.2019, which was much after the expiry of time limit for filing GSTR-1 or its subsequent amendments. The mistake can be corrected or revised in the next month s return. The time limit to amend Form GSTR-1 was extended from September 2017 to March, 2018. Hence, the correction cannot be made now, as it is beyond the period prescribed by the CBIC circular. 9. Petitioner filed replication to the reply filed by respondent No. 2, wherein it is again reiterated that it was a mistake committed by the petitioner in entry as well as invoice wrongly and the valid claim of refund has been de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. In the facts of the present case as well, on account of technical grounds, the application for correction of Form GSTR-1 has been dismissed by the respondent-department. Moreover, the time of revising the Form GSTR-1 got expired on 31.03.2019 and the petitioner had approached GST Help Desk. Without making correction in Form GSTR-1, the petitioner could not get refund under the Central GST Act, 2017. 13. Keeping in view the above discussion, the petitioner(s) are permitted to re-submit the corrected Form GSTR-1 for the aforesaid period. The respondents can receive the application(s) manually and thereafter, the corrected Forms and details will be uploaded by the Department on the web portal. The directions given by this Court be carried ..... X X X X Extracts X X X X X X X X Extracts X X X X
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