2023 taxo.online 16
Resolving GST Portal Access Discrepancies: An Analysis of Recent Legal Judgments and Their Implications for Taxpayers
Introduction:
This report delves into a recent case where a petitioner sought relief regarding access to the GST portal to rectify errors in their GSTR-1 forms. The judgment based on Circular No. 183/15/2022-GST is analyzed, highlighting its significance in resolving GST-related issues.
What Happened:
In this case, a petitioner, represented by Senior Counsel Sri. G. Shivadass, Advocate Prashanth Sabarish Shivadass, sought multiple reliefs, including access to the GST portal for rectifying GSTR-1 forms issued between FY 2017-18 and 2018-19. The critical issue revolved around discrepancies in GSTIN numbers mentioned in the invoices, resulting in GSTR-2A mismatches.
Why It Happened:
The petitioner's errors in mentioning the wrong GSTIN numbers in invoices occurred due to inadvertent mistakes and unavoidable circumstances. These discrepancies were observed in their transactions with the 5th respondent, M/s. ABB Global Industries and Services Private Limited. The wrong GSTIN mentioned belonged to ABB India Limited, a separate legal entity. This situation, though unintentional, led to significant issues.
Analysis & Impact:
The court referred to Circular No. 183/15/2022-GST dated 27.12.2022. This circular addresses discrepancies between the ITC availed in GSTR-3B and that available in GSTR-2A for FY 2017-18 and 2018-19. It provides guidance on handling such discrepancies. The circular makes provisions for handling these issues based on different scenarios. It allows for the rectification of bonafide errors committed in reporting.
Under the circular's framework, the court analyzed the petitioner's case, noting that the errors were bona fide and had occurred due to valid reasons. They also verified the affidavit provided by the petitioner, which satisfied the conditions stipulated in the circular.
Impact on the Sector:
This judgment and the related circular hold significant implications for the GST sector. It establishes a framework for rectifying GSTIN-related discrepancies and mismatches, which were a common issue during the initial implementation years of GST (2017-18 and 2018-19). Taxpayers who had inadvertently committed errors in reporting can now use this circular as a basis for rectification.
To read more about this Judgement, subscribe today: https://taxo.online/product/taxo-pro/
Already a subscriber, Click to LOGIN & refer to the TAXO GST CASE LAWS
Or
Call us:- +91 99101 67919, 99996 93426
