The request of the taxpayer to amend/rectify Form GSTR-1 is not to be denied as errors made by the taxpayer were unintentional and in good faith, and there was no evidence of any illegal gain obtained by the taxpayer.

The petitioner had carried out delivery of the goods to several third-party vendors and simultaneously invoices were generated “Bill-to-Ship-to-Model” in line with the instructions received from Bajaj Auto Limited( BAL). During the said period, the company had correctly issued the e-invoices. However, at the time of filing of Form GSTR-1 for the period July 2021, November 2021, and January 2022, inadvertently GSTIN of third parties to whom the shipment was delivered, was reported instead of declaring GSTIN of BAL. Consequently, BAL was not able to claim ITC for those invoices, therefore it reduced the amount of GST from the bills.

The deputy commissioner rejected the petitioner's application to amend GSTR-1 and informed the matter being time-barred.

The court held that a bonafide, inadvertent error in furnishing details in a GST return needs to be recognized, and permitted to be corrected by the department, when in such cases the department is aware that there is no loss of revenue to the Government.  The respondents are directed to permit the petitioner to amend/rectify the Form GSTR-1 for the period July 2021, November 2021, and January 2022, either through Online or manual means within a period of four weeks.

You can read the full case law, by using Taxo Citation “2023 Taxo.online 1385 “ on https://taxo.online/court-judgements/