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2022 (4) TMI 192 - GUJARAT HIGH COURTSeeking to allow amendment in GSTR-1 return - deemed export - seeking permission to amend those five bills which the writ applicant No.1 could have amended at the relevant point of time - HELD THAT:- Section 37 of the GST Act is with respect to the furnishing of details of the outward supplies. In accordance with Section 37 of the Act 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, Section 51 or Section 52 respectively, is obliged to furnish electronically in such form and manner the details of the outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period. Such details are to be communicated to the recipient of the said supplies within such time and in such manner that may be prescribed. We are not getting into the controversy whether there was any mistake on the part of the writ applicant No.1 so far as the GSTR-1 is concerned. The department permitted the writ applicant No.1 to amend the GSTR-1 with respect to all the nine invoices however, for some reason or the other, the writ applicant No.1 was in a position to amend only four such invoices. He is here before this Court as he is not able to amend the remaining five. There is a controversy whether those five invoices could have also been amended in the first instance or not - One last opportunity is granted to the writ applicant to get his GSTR-1 with respect to all the five invoices amended for one last time. The Respondents are directed to process the request of the writ applicant No. 1 for carrying out amendment in its GSTR -1 returns pertaining to the respective months in 2019 in all the aforesaid writ petitions with respect to ticking of the ‘Deemed Export’ column in regard to the balance 5 invoices, which the writ applicant did not amend in the first request, however, the respondents are granted liberty to undertake necessary exercise to verify the same with the recipient as well - Application disposed off.
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