Taxpayer allowed to correct December 2017 export supply details in Form GSTR-1 despite expired revision deadline

Punjab and Haryana HC allowed petition seeking correction of Form GSTR-1 for December 2017 export supply details. Following Madras HC precedent in Sun Dye Chem case, court found technical dismissal by department inappropriate. Despite revision deadline expiring on 31.03.2019, court permitted petitioner to re-submit corrected Form GSTR-1 within four weeks. Respondents directed to accept manual applications and upload corrected forms on web portal to enable refund processing under Central GST Act 2017.

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Issues involved:
The judgment involves the issues of correcting details in Form GSTR-1 for a specific period and the eligibility for refund under the Central GST Act, 2017.

Correction of Form GSTR-1:
The petitioner, a registered dealer in auto parts, sought a mandamus to correct details in Form GSTR-1 for December 2017. The petitioner faced difficulties in correcting the form due to errors in entering SEZ invoices, leading to a refund application issue. Despite approaching the GST Help Desk and relevant authorities, the petitioner was unable to rectify the form within the prescribed time limit. The respondent-department denied the correction citing a circular limiting corrections post the deadline of 31.03.2019. The High Court allowed the petitioner to re-submit the corrected Form GSTR-1 for the mentioned period, following precedents where similar permissions were granted.

Eligibility for Refund:
The petitioner made supplies to an SEZ unit and sought a refund as per zero-rated supply provisions under the Integrated GST Act, 2017. However, due to errors in Form GSTR-1 and the subsequent denial of correction, the petitioner's refund claim was affected. The respondent-department emphasized the importance of timely corrections and valid returns for processing refund claims. The High Court's decision to allow the correction of Form GSTR-1 aimed to address the technical grounds on which the refund application was initially dismissed. The judgment highlighted the petitioner's right to rectify errors under Section 37(3) of the Central GST Act, 2017, ensuring fair treatment in refund claims.

Conclusion:
The High Court allowed both petitions, directing the petitioner(s) to resubmit the corrected Form GSTR-1 for the specified period. The manual submission of applications and subsequent uploading of corrected details by the Department were mandated within four weeks. This decision aimed to uphold the petitioner's rights to correct errors in the form and facilitate the processing of refund claims under the Central GST Act, 2017.

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