Rectification of GSTR-1 for AY 2020-21 Allowed per Circular 27.12.2022

ESDS Software Solution Limited Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)

Karnataka High Court held that rectification of Form GSTR-1 for rectifying mismatch/ discrepancy for Assessment Year 2020-21 to be allowed in terms of Circular No. 183/15/2022-GST dated 27.12.2022. GST Department directed accordingly.

Facts- The present petition is preferred by the petitioner mainly seeking permission to access GST portal in order to the rectify form GSTR-1 uploaded for September 2020 with respect to those invoices issued to Respondent No.06 so as to enable the respondent No.06 to take credit of the tax paid by the petitioner notwithstanding the time limit prescribed in Section 16(4) of the CGST Act.

The petitioner submits that due to oversight and inadvertence, there was mismatch/discrepancy between the address shown in the invoice of the addressee at Annexure-C, which shows the address of the addressee/invoice as Uttar Pradesh, while in Form GSTR-1, it is inadvertently shown as Haryana, which is erroneous and request of the petitioner for permission to correct the same having not been considered by the respondent, petitioner is before this Court by way of the present petition.

Conclusion- Held that Petition is hereby disposed of directing the respondent Nos.1 to 3 to take necessary steps in relation to the petitioner for the assessment year 2020-21 in terms of the Circular No. bearing No.183/15/2022-GST dated 27.12.2022. The respondent Nos.1 to 3 are hereby directed to consider the request made by the petitioner vide letter at Annexures-J and K dated 04.11.2022 and 24.11.2022 and proceed further in accordance with law and in terms of the Circular dated 27.12.2022 as expeditiously as possible.