A taxpayer may be permitted to amend GST forms post-deadline under specific circumstances, provided procedural compliance and prior filing errors justify such corrections.

JUDGMENT

Ritu Bahri, J.

This order shall dispose of CWP-8019-2020 and CWP-16508- 2021 together as common questions of law and facts are involved in both the petitions. For reference, facts are being taken from CWP-8019-2020.

2. Petitioner (in CWP-8019-2020) is seeking a writ in the nature of mandamus directing the respondents to allow the petitioner to correct the details filled in Form GSTR-1 for the month of December, 2017.

3. The petitioner is a registered dealer engaged in the business of manufacturing auto parts. For the purpose of Goods and Service Tax, the petitioner is also registered with GST Department holding Registration Certificate in Form GST-REG-06 having GSTIN03AACCS2689E1ZH (Annexure P-1). Prior to the introduction of Goods and Service Tax Act, the petitioner was registered under the provisions of Punjab VAT Act, 2005 and was also registered with Central Excise Department. As per Section 37 of the Central GST Act, 2017 read with Rule 59 of the Central GST Rules, 2017, the assessee has to fill in Form GSTR-1 electronically through common portal. Form GSTR-1 would include the invoice-wise details of all inter-state and intra-state supplies made to registered persons and inter-state supplies with invoice value of more than Rs. 2.5 lacs made to unregistered person. Details of export supplies are also to be furnished in Form GSTR-1.

4. For the purpose of inward supplies, Form GSTR-2 is to be filled, which has been deferred by the GST Council for the time being in view of the difficulties faced by the trade. If the time limit for furnishing details in Form GSTR-1 under Rule 61 (5) of the Central GST Rules has been extended, then Form GSTR-3B is to be furnished electronically through the common portal either directly or through a facilitation centre, as notified by the Commissioner.

5. In compliance with the provisions of the Act, the petitioner filed Form GSTR-3B and Form GSTR-1. In Form GSTR-3B only consolidated figures of outward supplies are to be furnished along with information for payment of tax. While filing Form GSTR-1 for the month of December, 2017, the petitioner has shown supplies to M/s WABCO India Ltd., which is a SEZ unit in Tamil Nadu. The petitioner had made payment of IGST on the supplies made to it, which are detailed in Annexure P-2. Copies of Form GSTR-3B and GSTR-1 filed for the month of December, 2017 are annexed as Annexures P-3 and P-4 respectively. In the present case, the petitioner has supplied tools to M/s WABCO India Ltd., who has to further manufacture auto-parts by using those tools for its vendors. The tools so supplied by the petitioner are approved only if, the components manufactured out of it are according to the specifications of the vendors of M/s WABCO India Ltd., Therefore, it took time to approve the invoices raised by the petitioner. As per petitioner, it is for the said reason only that the petitioner applied for the refund in the months of April-May, 2019 after the invoice of the petitioner was approved. The application for refund has to be filed in Form RFD-01A along with Statement-4 as prescribed in Rule 89 (2) (e) of the Central GST Rules, 2017. As per petitioner, it had made supplies to SEZ unit on payment of Integrated Tax and was eligible for refund as the same is treated as zero rated supply as per Section 16 of the Integrated GST Act, 2017. The refund application cannot be filed without uploading Statement-4 on the Common Portal. While uploading Statement- 4 on the Common Portal, the following error occurred:-

"Invoice mentioned is not a SEZ with payment of tax invoice."

6. In order to resolve the same, petitioner approached GST Help Desk and registered its complaint, which was acknowledged vide Ticket No