Gujarat HC Allows GSTR-1 Amendment for Deemed Exports

Screenotex Engineers Pvt Ltd Vs Commissioner of CGST (Gujarat High Court) Gujarat High Court, in a consolidated ruling concerning Screenotex Engineers Pvt Ltd and the Commissioner of CGST, addressed the inability of a taxpayer to amend their GSTR-1 return to correctly reflect “deemed export” transactions. The core issue revolved around an inadvertent omission by Screenotex Engineers Pvt Ltd (writ applicant No. 1), a manufacturer and exporter of textile capital machinery, to tick the “Deemed Export” column for certain invoices while filing their GSTR-1 for June 2019. Thi...