HC directs GST authority to open portal to enable assessee to rectify GSTR-1 as there was no loss to revenue { Ambica Auto Sales and Service vs. Union Bank of India([2026] 182 taxmann.com 434 (Gujarat)}
Facts
- Assessee issued debit notes for discounts received from the vendor but reported them in the wrong column of Form GSTR-1.
- Because of this mistake, the Input Tax Credit appearing in the recipient’s Form GSTR-2A did not match with the assessee’s records.
- The GST portal did not allow rectification of Forms GSTR-1 and GSTR-3B after the time limit.
Issue
Whether the assessee should be allowed to correct the error in Forms GSTR-1 and GSTR-3B when the mistake occurred due to wrong reporting in the GST portal.
Held
- The Court directed the GST authorities to open the portal to allow the assessee to rectify Forms GSTR-1 and GSTR-3B.
- If opening the portal was not technically possible, the assessee must be allowed to submit a manual application for amendment/rectification.
