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Rectification of return Section 37(3) - GST Ready Reckoner - GSTExtract Rectification of return as Per section 37(3) Read with Section 39(9) Any registered person, who has furnished the details on or before the due date for any tax period, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period. Case law : M/S MAHALAXMI INFRA CONTRACT LTD. VERSUS GOODS AND SERVICES TAX COUNCIL( 2022 (11) TMI 323 - JHARKHAND HIGH COURT) Issue : The issue in this case was an inadvertent error made by the petitioner in filing GSTR-1 for January 2019, where the GSTIN of Respondent No.5 was not mentioned in respect of Tax Invoice No. 1/2018-19 dated 17.01.2019. The petitioner sought a direction to allow rectification of the error. Decision : The court allowed the petitioner to make the necessary correction in GSTR-1 form for January 2019, either online through the GSTN portal or manually if there are technical difficulties. The correction should be made within 8 weeks from the date of receipt of the order. Respondent No.5 was allowed to claim interest from the petitioner over the ITC it had to reverse due to the error. first proviso to section 37(3) ,Any registered person can't rectification of error or omission in respect of the details furnished the details of outward shall be allowed after the 30th day of November following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. second proviso to section 37(3) The rectification of error or omission in respect of GSTR 1 for the year 2017-18 shall be allowed till the due date for furnishing GSTR 1 for the month of March or for the quarter January to March inserted vide Removal of Difficulties Order No. 02/2018 dated 31-12-2018. Further, the invoices and debit notes pertaining to the period July to March could be uploaded by the supplier in his GSTR-1 return up to return of March (i.e. 10-4-xxxx ) and the recipient could take its credit in his GSTR-3B return up to return for the period up to March ( i.e. 20-4-xxxx).
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