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TMI Blog2023 (12) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) TMI 628 - MADRAS HIGH COURT ] has allowed the petitioner to file the corrected GSTR-1 statement and upload the rectified GSTR-1 in GST portal. By following the same, this Court also directs the respondent to permit the petitioner to upload the rectified GSTR-1 statement within a period of four weeks from the date of receipt of a copy of this order. Petition disposed off. - Honourable Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.K.Thyagarajan For the Respondent : Mr.Rajnish Pathiyil Senior Panel Counsel ORDER This writ petition has been filed challenging the impugned order dated 06.01.2022, seeking a direction to the respondent to permit the petitioner to rectify the uploaded GSTR-1 statement in GST portal for the periods Augu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned counsel for the petitioner would submit that they were not aware of the notification dated 31.12.2018. Therefore, they were not in a position to file any corrected GSTR-1 statement in time and had they known about the said notification, certainly they would have filed the rectification application. However, subsequently the petitioner had submitted its representation before the department on 19.01.2021 and in response, the respondent has passed a speaking order in Sl.No.01/2022-GST dated 06.01.2022, rejecting their representation. 6. Heard both sides and also perused the materials available on record. 7. In the present case, it is pointed out that there is a mistake inadvertently committed by the petitioner while filing the GSTR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of outside suppliers. The two provisos under Section 37(3) deal with rectification of details, and set out a categoric time frame within which rectification must be effected. 9. For clarity, Section 37(3) and the two provisos thereunder are extracted below: 37. Furnishing details of outward supplies.? (3) Any registered person, who has furnished the details under sub-section (1) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reporting of the turnover and input tax credit to enable claims to be made in an appropriate fasion by the petitioner and connected assessees. 12. The aforesaid decisions of this Court have been accepted by the revenue on the facts and circumstances of those cases, which remain similar to present matter as well. 13. Paragraphs 4 to 8 of the decision in the case of Pentacle Plant Machineries Pvt. Ltd. (supra), where reference is made to Sun Dye Chem (supra) are extracted below in the interests of completion of narration:- -.................. 4. The counter filed by respondents 1 and 3 i.e. GST Council and Central GST Commissionerate states at para-8 that all the five invoices contain the name and GSTIN of the purchaser of Andhra Pradesh. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g at paragraphs 17 to 21 as follows: 17. A registered person who files a return under Section 39(1) involving intra-State outward supply is to indicate the collection of taxes customer-wise in monthly return in Form GSTR-1 and the details of tax payment therein are auto populated in Form GSTR -2-A of the buyers. Any mismatch between Form GSTR-1 and Form GSTR-2A is to be notified by the recipient by way of a tabulation in Form GSTR-1A. Admittedly, Forms in GSTR-2A and GSTR-1A are yet to be notified as on date. The statutory procedure contemplated for seamless availment is, as on date, unavailable. 18. Undoubtedly, the petitioner in this case has committed an error in filing of the details relating to credit. What should have figured in the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s writ petition is allowed and the impugned order set aside. The petitioner is permitted to re-submit the annexures to Form GSTR-3B with the correct distribution of credit between IGST, SGST and CGST within a period of four weeks from date of uploading of this order and the respondents shall take the same on file and enable the auto-population of the correct details in the GST portal. No costs. 8.To summarise, since Forms GSTR-1A and GSTR-2 (erroneously mentioned as GSTR-2A in para-17 of order dated 06.10.2020 in WP.No.29676 of 2019) 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. 14. In light of the consistent v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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