GST reporting correction procedure applied to a mistaken B2B-to-B2C entry, with resubmitted representation to be considered on merits.

A clerical error in GSTR-1 had treated a B2B supply as B2C, preventing reflection in GSTR-2A. The GST circular issued under Section 168(1) of the CGST Act, read with Rule 46 of the CGST Rules, prescribed the procedure for correction in such cases. Although the petitioner had not followed that procedure, the grievance was found justified, and the petitioner was directed to resubmit the representation strictly in accordance with the circular. The respondents were then required to consider the revised representation on merits and pass orders within the stipulated time.

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Issues: Whether the petitioner was entitled to a direction for correction of an B2C reporting entry in GSTR-1 and for consideration of the revised representation in terms of the GST circular.

Analysis: The grievance concerned a clerical error in reporting a B2B supply as B2C in GSTR-1, which prevented reflection in GSTR-2A. The operative circular under Section 168(1) of the Central Goods and Services Tax Act, 2017, read with Rule 46 of the Central Goods and Services Tax Rules, 2017, provided the procedure for such cases. The petitioner had not followed the prescribed procedure, but the grievance was nevertheless found to be justified, warranting an opportunity to resubmit the representation in accordance with the circular.

Conclusion: The petitioner was directed to resubmit the representation strictly in accordance with the circular, and the respondents were directed to consider the revised representation on merits and pass orders within the stipulated time.

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