Bona fide GSTR-1 rectification allowed after expiry where no revenue loss and cascading error risk were shown.

The Bombay HC permitted rectification of a GSTR-1 return for Financial Year 2017-2018 after the rectification period had expired, accepting that the error was bona fide, no loss of revenue would result, and the mistake would otherwise cause cascading consequences. The court therefore allowed the petitioner to correct the return in the circumstances placed before it.

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Issues: Whether the petitioner could be permitted to rectify GSTR-1 returns for Financial Year 2017-2018 after the time for rectification had expired.

Analysis: The petitioner sought rectification of the GSTR-1 return on the basis that the error was bona fide, no loss of revenue would ensue, and the consequence of the inadvertent mistake would otherwise be cascading. The Court accepted the request in view of the circumstances placed before it.

Conclusion: The petitioner was allowed to rectify GSTR-1 for Financial Year 2017-2018.

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