Taxpayer gets final chance to amend GSTR-1 returns for five invoices regarding deemed export column ticking

Gujarat HC allowed writ applicant one final opportunity to amend GSTR-1 returns for five invoices regarding deemed export column ticking. The department had initially permitted amendment of nine invoices, but applicant could only amend four. Court directed respondents to process the amendment request for remaining five invoices from 2019, while granting them liberty to verify details with recipients. Application disposed of with directions.

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Issues:
- Amendment in GSTR-1 return for 'Deemed Export'
- Dispute over amending invoices
- Interpretation of Section 37 of the GST Act

Amendment in GSTR-1 return for 'Deemed Export':
The writ applicants sought relief through a writ application under Article 226 of the Constitution of India to allow an amendment in the GSTR-1 return for 'Deemed Export' related to specific invoices. The supplies in question were classified as 'Deemed Export' under relevant provisions. However, due to an oversight, the GST Consultant failed to mark the 'Deemed Export' column while filing the return for June 2019. Despite initial permission to amend, a dispute arose as the writ applicant could only amend four out of nine bills. The central issue revolved around the permissibility of seeking further amendments for the remaining invoices.

Dispute over amending invoices:
The respondents contended that although initial permission was granted to amend all nine bills, the writ applicant could only amend four. The department argued against allowing further amendments for the remaining invoices, leading to the writ applicant approaching the Court. The Court deliberated on the circumstances and the contentions of both parties to determine the course of action regarding the pending amendments.

Interpretation of Section 37 of the GST Act:
Section 37 of the GST Act outlines the obligations of registered persons regarding furnishing details of outward supplies. The Court specifically focused on sub-section (3) of Section 37, which addresses rectification of errors or omissions in furnished details. The provision allows rectification upon discovery of errors, subject to certain limitations. The Court analyzed the application of this provision in the context of the writ applicant's situation and the dispute over amending the GSTR-1 return for the specified invoices.

In a detailed analysis, the Court considered the correspondence between the parties, the nature of the supplies, and the implications of the oversight in marking the 'Deemed Export' column. Ultimately, the Court granted one last opportunity to the writ applicant to amend the GSTR-1 return for the remaining five invoices. The judgment directed the respondents to process the request for amending the GSTR-1 returns, provided certain conditions were met, and clarified the procedures for post-amendment compliance. The Court also addressed technical difficulties and provided instructions for seamless execution of the directions. The judgment concluded by disposing of all three writ applications and permitting direct service of the order.

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