AI Drafter 
TaxTMI 
TaxTMI 
2024 (4) TMI 943
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....and Services Tax Act, 2017 (in short as "CGST Act, 2017"). (B) For declaration that in absence of mechanism of matching and amendment in details provided under section 42 and 43 of CGST Act, 2017, rectification of GSTR-1 filed by the petitioner could not be done within the time period prescribed under section 37(3) of the CGST Act, 2017, therefore, petitioner should be provided mechanism to rectify its GSTR-1 for financial years 2017-18 to 2021-22. (C) For restraining the Respondent 1 namely M/s Eastern Coalfields Ltd. (in short as "ECL") in deducting from the payments to be made to the petitioner for future invoices, the amount of GST not reflecting in GSTR-2A of ECL for the period 2017-18 to 2021-22, on account of non-uploading of the invoices in GSTR-1 as B2B invoice by the petitioner and/or issues in respect to value of tax shown by the petitioner in some invoices during the period 2017-18 to 2021-22. (D) For declaration that Circular 183/15/2022-GST dated 27th December 2022 (Annexure-10) issued by the Central Board of Indirect Taxes and Customs (in short as "CBIC"), allowing ITC to the recipient even where invoices is not reflecting in FORM GSTR-2A, ....
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....tition are extracted herein below: "12. That the petitioner while preparing and filing its annual return (GSTR-9) and reconciliation statement (GSTR-9C) for the periods 2017-18, 2018-19, 2020-21 and 2021-22, found that certain invoices involving tax amount of Rs. 96,01,598/- raised by it to ECL due to some clerical error was either not reported or was reported as Business to Customer category (in short as "B2C") instead of Business to Business category (in short as "B2B") in monthly returns and therefore as per above guidelines of CBIC, these supplies were correctly reported in annual return (GSTR-9) and reconciliation statement (GSTR-9C) filed for respective periods. Details of such invoices is tabulated thereunder." Table A Financial year Invoice Number Value Tax GSTR-1 GSTR-3B GSTR-9/9C Tax Discharged In 2017-18 9th 1,1985,789 21,57,442 Reported B2C Reported Reported GSTR-3B 2017-18 10th 42,50,101 7,65,018 Not Reported Not Reported Reported DRC-03 2017-18 11th 64,88,746 11,67,974 Not Reported Not Reported Reported DRC-03 2017-18 12th 60,06,321 10,81,138 Not ....
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....No. 12 of the writ petition were not found correct upon verification of the particulars in Form GST DRC-03. The observation of the Revenue is that the date and reference of the details in Form GST DRD-03 and Form GSTR-3B as given under Table-A could not be ascertained because one to one co-relation between the invoice and applicable tax paid was not established. 6. In its counter affidavit, the ECL took a stand that the invoices showing 2A/2B pertained to financial year 2017-18, 2018-19, 2020-21 and 2021-22 and the time limit for claiming ITC for those periods had already expired. Therefore, mere filing of the returns shall not avail any benefit to the petitioner-Firm. The specific stand taken by the respondent No. 1 is re-produced below:- "7. That M/s Eastern Coalfields Limited, Mugma Area [GSTIN 20AAACE7590E1ZX] having their jurisdictional circle at Chirkunda Circle, Dhanbad. Being one of biggest Taxpayer of Chirkunda Circle / State of Jharkhand, they examine the ECL Input and Output Tax very closely. Chirkunda Circle scrutinized ECL's Input Tax Credit time to time and instructs to reverse all Input Credit Utilization for all those entries which are not showing 2A/2B ....
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...., subject to such conditions and restrictions as may be prescribed and in the manner specified in Section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,- (a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed; (aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under Section 37; (b) he has received the goods or services or both; Explanation.-For the purposes of this clause, it shall be deemed that the registered person has re....
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....h such invoice or * * * debit note pertains or furnishing of the relevant annual return, whichever is earlier: Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under Section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or * * * debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of Section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019. 37. Furnishing details of outward supplies.-(1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of Section 10 or Section 51 or Section 52, shall furnish, electronically, subject to such conditions and restrictions and in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the te....
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....iods. (5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details. Explanation.-For the purposes of this Chapter, the expression "details of outward supplies" shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period. 9. Mr. Ankit Kanodia, Sr. counsel for the petitioner-Firm referred to the decision in "M/s Mahalaxmi Infra Contract Ltd. Vs. Goods and Services Tax Council & Ors., in W.P.(T) No. 2478 of 2021", to submit that the grievance raised by the petitioner-Firm is squarely cover by the decision of t....
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.... supplier or by the recipient or both, could not take place. Petitioner therefore, appears to have a valid reason in not being able to rectify the entries in the GSTR-1 23 returns of March 2019 in the returns of September 2019 to be filed by 20th of October 2019 or the date of filing of the annual return, whichever is earlier. The error apparently came to the notice of the petitioner only during finalization of the accounts with respondent No. 5 who had also by that time detected availment of ITC in lieu of the Tax Invoice No. 1/2018-19 dated 17th January 2019, though not reflected in its GSTR-2. Petitioner approached this court immediately thereafter on 9th July 2022 seeking a direction upon the respondent GSTN to allow it to rectify returns. The detailed structured mechanism conceived under the JGST Act and the rules framed thereunder having not been put into place, the online portal did not permit such correction by any aggrieved registered person on its own. Therefore, the necessity for such an aggrieved registered person to approach this court under Article 226 of the Constitution of India. It is not in dispute that such incorrect entries in GSTR-1 by Petitioner for the period....
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.... required to be statutorily preserved and updated from time to time. That he could do even without the common electronic portal as was being done in the past till recently pre-GST regime. As regards liability to pay OTL, that is on the basis of the transactions effected during the relevant period giving rise to taxable event. The supply of goods and services becomes taxable in respect of which the registered person is obliged to maintain agreement, invoices/challans and books of accounts, which can be maintained manually/electronically. The common portal is only a facilitator to feed or retrieve such information and need not be the primary source for doing self-assessment. The primary source is in the form of agreements, invoices/challans, receipts of the goods and services and books of accounts which are maintained by the assessee manually/electronically. These are not within the control of the tax authorities. This was the arrangement even in the pre-GST regime whilst discharging the obligation under the concerned legislation(s). The position is no different in the post-GST regime, both in the matter of doing self-assessment and regarding dealing with eligibility to ITC and OTL. ....