The High Court allowed the petitioner to rectify GSTR-1 for the ...

GST authority allowed rectification of GSTR-1 despite time lapse due to genuine mistake in export invoices.

Case Laws     GST

October 22, 2024

The High Court allowed the petitioner to rectify GSTR-1 for the months of October and November 2022 regarding five export invoices, despite the statutory time limit having expired. The court noted the petitioner's claim of genuine mistake and the fact that the error came to light before the deadline for correcting GSTR-1 u/s 37(3) of the GST Act. However, the petitioner was prevented from rectifying the error on the portal as the refund application was partially allowed. Following the judgment in Abdul Mannan Khan, the court directed the petitioner to resubmit the corrected GSTR-1 manually within three weeks, and instructed the respondent authority to receive and facilitate uploading the details on the web portal. The court emphasized that assessees should not be prejudiced from availing legitimate credit due to inadvertent human error, particularly in the absence of an effective statutory mechanism for rectification.

View Source