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2022 (11) TMI 392 - HC - GSTSeeking a direction to the respondents to allow amendments in the GSTR-1 form filed - direction to the respondents to allow amendments in the GSTR-1 form filed - period January, 2018 to August, 2018 - HELD THAT:- Section 39 of the CGST Act as well as the TGST Act deals with furnishing of returns. As per sub-section (1) thereof, every registered person other than an input service distributor or a non-resident taxable person etc., for every calendar month or part thereof, furnish a return electronically of inward and outward supplies of goods and services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed. In Bharti Airtel Ltd. [2021 (11) TMI 109 - SUPREME COURT], Supreme Court was of the view that the law provides for rectification of errors and omissions in the specified manner. Beyond the statutorily prescribed period, an assessee cannot be permitted to carry out rectification which would inevitably affect obligations and liabilities of other stakeholders because of the cascading effect in the electronic records. Supreme Court considered the mechanism provided by Section 39(9) of the CGST Act and thereafter took the view that allowing the assessee to carry out rectification of errors and omissions beyond the statutorily prescribed period would lead to complete uncertainty and collapse of the tax administration. Supreme Court took note of the fact that GSTR-2A form for rectification of omissions or incorrect particulars became operational from September, 2018 - the issue is squarely covered by the decision of the Supreme Court in Bharti Airtel Ltd. The writ petition is dismissed.
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