GST DAILY – 297

HC permitted assessee to resubmit corrected Form-GSTR-1 as there will be no loss to revenue

THE HON’BLE ORISSA HIGH COURT IN THE CASE OF CHINTAMANISWAR CONSTRUCTIONS PVT. LTD. V/s CHAIRPERSON, CENTRAL BOARD OF INDIRECT TAXES W.P.(C) No. 35262 of 2022, decided on 1-7-2024

 👉 Issue:-

✔️ Can GSTR 1 be rectified if inadvertently mistake by assessee?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee had wrongly filed GSTR-1 return and in order to get input tax credit benefit said return needs to be rectified, thus assessee had sought for a direction to permit assessee to rectify GST Return, since by permitting assessee to rectify said return there will be no loss whatsoever caused to revenue, assessee was permitted to resubmit corrected Form-GSTR-1 return.

Section 39 of Central Goods and Services Tax Act, 2017