Rectification of GSTR-1 classification permitted where an inadvertent B2C-to-B2B correction was needed for input tax credit.

A taxpayer was permitted to rectify GSTR-1 returns after the prescribed deadline by changing the classification from B2C to B2B, where the correction was only to reflect an inadvertent filing error and no escapement of tax or prejudice to revenue was shown. The correction was treated as a permissible rectification to enable the input tax credit consequence arising from the transaction, and the authorities were directed to receive the corrected forms manually and facilitate upload on the portal within the stipulated time.

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Issues: Whether the petitioner could be permitted to rectify the GSTR-1 return for the relevant periods by changing the classification from B2C to B2B after expiry of the prescribed deadline.

Analysis: The requested correction was directed only to enable the petitioner to obtain the input tax credit consequence flowing from the transaction, and no escapement of tax or prejudice to the revenue was shown. The correction was treated as a rectification of an inadvertent filing error, and the petitioner was found entitled to have the corrected details received manually and thereafter uploaded on the portal.

Conclusion: The petitioner was permitted to resubmit the corrected GSTR-1 returns for the relevant periods, and the authorities were directed to receive the forms manually and facilitate uploading within the stipulated time.

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