The petitioner is permitted to re-submit the annexures to Form GSTR-3B with the correct distribution of credit between IGST, SGST and CGST. The assessees should not be prejudiced from availing credit that they are otherwise legitimately entitled to.
Section 37, 38, 39 of the CGST Act, 2017 — Filing of Returns – The petitioner submitted that there was an inadvertent error in reporting the credit in Form GSTR-01 in regard to the outward supplies and Intra-state sales, as a result the CGST and SGST credit was reflected in the IGST column. The petitioner submitted a request for amendment of Form GSTR-01, which was rejected on 12.08.2019 on the ground that there was no provision to grant the amendment sought, in any event, not after 31.03.2019 as Notification 71/2018 had extended the time for submission of the amended GSTR-01 till 31.03.2019, for the period 2017-18. The petitioner was thus unable to correct the error. He sought directions to the respondent to permit it to correct Form GSTR-01 for the period August 2017 to December 2017 and redistribute the credit available from the IGST column to the CGST and SGST fields. The court observed that in the absence of an enabling mechanism, the petitioner should not be prejudiced from availing credit that they are otherwise legitimately entitled to. The error committed by the petitioner is an inadvertent human error and the petitioner should be in a position to rectify the same.
Held that:- The Hon’ble High Court allowed the writ petition and set aside the impugned order. Further permitted the petitioner to re-submit the annexure to Form GSTR-3B with the correct distribution of credit between IGST, SGST and CGST within a period of four weeks and the respondents shall take the same on file and enable the auto-population of the correct details in the GST portal.