Rectification of GSTR1

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If you've made an error in your GSTR1, such as entering the wrong recipient GST number, you might be able to rectify it. While the usual deadline for corrections has passed, recent High Court rulings, including one from the Bombay High Court, suggest that such inadvertent mistakes can still be addressed. These judgments often refer to earlier Madras High Court decisions, offering a potential pathway for taxpayers who have incorrectly reported GSTN details and are facing issues with credit claims.

Naveen Kumar Jain

Naveen Kumar Jain (Querist)

25 February 2022 I filed my GSTR1 in F/Y (April 2020 to March 2021), but made a mistake in B to B as GST number of Receipent was wrong ( Gst number of A instead of B). Now I want to correct it with in this month(Feb 2022).
The invoices raised were correct, but reported in wrong GSTN in GSTR1
Kindly advise:
1. Is it allowed to correct the mistake now in month of Feb 2022 (Qtr Jan - March 2022) I am a quarterly filer. If not, what is the alternative choice?
2. Step by step procedure to rectify and report in GSTR1 of current quarter.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

25 February 2022 1 The time allowed for such correction is GSTR filing due date of September 2021 return.
Now it's not possible for any correction.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

25 February 2022 Revised reply.

We are pleased to share recent judgement of the Bombay High Court. The petitioner made inadvertent errors in GSTR-1 form wherein GSTN number of the recipient of goods was mentioned incorrectly. Leading to denial of credit to the recipient. Time limit for rectification expired. Supplier made representations, however, remained unanswered. The Hon’ble High Court directed to consider the request of the assessee in light of the ruling of the Madras High court in Pentacle Plant Machineries Pvt. Ltd. v/s. GST Council Secretariat - 2021-TIOL-604-HC-MAD-GST and Sun Dye Chem v/s. Assistant Commissioner - 2020-TIOL-1858-HC-MADGST. It may assist similarly placed litigants.

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