HC allows rectification of GSTR-1 in accordance with CBIC circular

The Petitioner had inadvertently furnished incorrect GSTIN in its outward supplies. Aggrieved, the Petitioner, relying upon the Circular No. 183/15/2022-GST dated December 27, 2022 preferred a writ before the Karnataka HC seeking relief by way of rectification in Form GSTR-1 uploaded between FY 2017-18 and 2018-19 so that their recipient can claim the ITC.

The HC observed that the Circular allows rectification of the bona fide and inadvertent mistakes committed by the assessee at the time of filing of forms and submitting returns is applicable in peculiar and special facts and circumstances. Further, it was also noted that the Petitioner's error in the invoices, which was carried through in the relevant forms, had occurred as a genuine error that arose owing to bonafide causes, and hence the circular was squarely applicable. Accordingly, the rectification was allowed and the Revenue was directed to follow the procedure in accordance with the Circular. 

Wipro Limited India [2023-VIL-22-KAR]

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