Form GSTR-1 rectification permits correction of B2B supplies wrongly reported as B2C without duplicating tax liability.
Case-Laws
GST
Form GSTR-1 rectification permits correction of B2B supplies mistakenly reported as B2C where invoices and outward-supply statements identify registered recipients. Re-reporting those supplies with March 2020 supplies can duplicate outward supplies, artificially inflate turnover and tax liability, and create an apparent short payment despite tax having been discharged through the corresponding Form GSTR-3B returns. Section 39(9) permits rectification within its outer time limit where the error did not arise from departmental scrutiny, audit, inspection, or enforcement activity; it does not require errors from a financial year to be corrected only in a succeeding financial year. The inflated GSTR-1-based demand was therefore quashed.
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