📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: GSTR-1 Amendment Allowed, Submission to be Done Manually

📢 In a significant decision, the Calcutta High Court allowed the appellant to manually amend their GSTR-1 form after the GST authorities had rejected their request due to the expiration of the limitation period for rectification.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: ABDUL MANNAN KHAN Vs THE GOODS AND SERVICES TAX COUNCIL 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: FMA 142 of 2022 with I.A. NO. CAN 1 of 2021 𝗗𝗮𝘁𝗲: 19-Apr-2023

𝗜𝘀𝘀𝘂𝗲: The appellant filed a writ petition seeking to amend their GSTR-1 form, which the GST Authorities had rejected on the grounds of exceeding the limitation period. After the writ petition was dismissed by the Single Bench, the appellant appealed the decision, referencing rulings from the Division Benches of the Jharkhand and Orissa High Courts that had granted relief in similar cases.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The appellant’s argument was bolstered by the previous decisions in similar cases from other High Courts, where relief was provided to the assessees to amend their GSTR-1 forms despite the limitation period. They sought the same relief, requesting permission to rectify errors in their form.

⚖ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Calcutta High Court, considering the precedents from the Jharkhand and Orissa High Courts, allowed the appeal and directed the GST authorities to permit the appellant to manually submit a corrected GSTR-1 form. The court further ordered that the appropriate authority of the department would ensure that the corrected form is uploaded to the GST portal from the backend.

📜 This ruling provides relief to taxpayers facing technical issues in rectifying their GSTR-1 forms, emphasizing that manual correction and backend submission by the department can serve as an alternative solution when electronic rectification is time-barred. Team GSTpanacea 7503031378