GST UPDATE

*Desk of CA. PRAVEEN SHARMA*

Series- *389.*

*Amendments in GSTR-1*

1. Telangana HC in the case of M/s Yokohama India Private Limited vs The state of Telangana.

2. By filing this writ petition under Article 226 of the Constitution of India, the petitioner seeks a direction to the respondents to allow amendments in the GSTR-1 form filed for the period January 2018 to August 2018 so as to correctly reflect the input tax credit as well as the output tax liability of the petitioner. 

3. Supreme Court considered the mechanism provided by Section 39(9) of the CGST Act and thereafter took the view that allowing the assessee to carry out rectification of errors and omissions beyond the statutorily prescribed period would lead to complete uncertainty and collapse of the tax administration.

*File your GSTR-1 timely and correctly within the due dates*

*Case referred/cited :-*

_Union of India Versus Bharti Airtel Ltd (SC)_

_Sun Dye Chem Versus The Assistant Commissioner (Madras)._

_Siddharth Enterprises Versus Nodal Officer_

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