The Madras High Court allowed to upload rectified Form GSTR 1 and noted that the rectification of inadvertent errors enables proper reporting of turnover.
The petitioner, Deepa Traders, is a dealer under the provisions of the Central Goods and Services Tax Act, 2017 (‘Act’) in metal and steel scrap. The prayer is for a mandamus directing the respondents to enable the petitioner to rectify clerical errors in the details uploaded by it in Form GSTR -1 for the period 2017-18 and cause amendment of the Forms.
The petitioner has, in respect of the returns for a few months during the period 2017-18, admittedly, committed certain errors. The errors are of following nature. i) Recipients GSTIN/name has been wrongly mentioned. ii) The invoice number/date have been wrongly mentioned. iii) Supply details were correctly supplied in GSTR 3 and tax duly remitted. However, some of the invoice wise details have been omitted to be reported in Form GSTR 1. iv) IGST was inadvertently remitted under the heads SGST and CGST.
The aforesaid errors are attributed to inadvertent carelessness on the part of a part-time accountant then employed by the petitioner. The petitioner stated that the errors had been occasioned during the initial months of implementation of Goods and Services Tax and thus it had also no knowledge of the conditions fully to meet the demands of the system. It was the unfamiliarity with the procedures and the newness in the system itself that had resulted in the commission of these errors.
The Single Bench of Dr Justice Anita Sumanth observed that “The errors committed are clearly inadvertent and, the rectification would, in fact, enable proper reporting of the turnover and input tax credit to enable claims to be made in an appropriate fashion by the petitioner and connected assessees.”
The Court concluded by noting that where an expansive view of the issue is called for, are few and far between, as on date, that the Court is inclined to accept the prayer of the petitioner and issued the writ of mandamus to the respondents to do the needful to enable uploading of the rectified GSTR 1.
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