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Period for making amendment or rectification in GSTR-1 expires at the end of September following the end of the financial year to which such details pertain. The writ court cannot, condone such a limitation period. Condoning such delay would make the provision otiose and open the floodgates for similar cases.

Section 37 of the CGST Act, 2017 — Rectification in GSTR-1 Form – The petitioner challenged a communication dated November 26, 2019 with regard to the rejection of the claim of the petitioner for rectification of accounts for the period of January 2018 to March 2018.The petitioner inadvertently uploaded a particular sale as unregistered sale. Thereafter, he made an application seeking rectification of the GSTR-1 Form for the period of January 2018 to March 2018. This application was rejected on the ground that the period for making such an application expired at the end of September 2018 as per Section 37 of the Act. The court observed that the Act does not provide any provision for appeal. Furthermore, there is no provision for condoning of such a delay. Held that:- The Hon’ble High Court dismissed the petition.
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