GSTR-1 amendment request to be considered with hearing and reasoned order under West Bengal GST law

A taxpayer seeking correction of an inadvertent mistake in a GSTR-1 return was directed to have its representation examined by the competent GST authority. The authority must give the taxpayer or its authorised representative an opportunity of hearing and then decide the request by a reasoned and speaking order in accordance with law. The matter concerns possible manual or online amendment of the GSTR-1 form under Section 38(5) of the West Bengal Goods and Services Tax Act, 2017, and the representation is to be disposed of within the stipulated time.

---

---

Issues: Whether the respondent authority should consider the petitioner's representation for permitting amendment of the GSTR-1 return manually or online.

Analysis: The petitioner sought correction of an inadvertent mistake in filing GSTR-1 and relied on pending representations before the GSTIN authority. The Court directed the respondent authority to examine the representation, afford an opportunity of hearing to the petitioner or its authorised representative, and decide the request by a reasoned and speaking order in accordance with law.

Conclusion: The representation is to be considered and disposed of by the respondent authority within the stipulated time, with due hearing, for possible amendment of the GSTR-1 form under Section 38(5) of the West Bengal Goods and Services Tax Act, 2017.

---