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GST - Rectification of GSTR-1 return, Time limit for rectification, Bonafide error – Petitioner seeking directions to the respondents to allow rectification of GSTR-1 return filed for September 2020 - Petitioner claimed that due to an inadvertent error, the address of the recipient was incorrectly shown as Haryana instead of Uttar Pradesh in the GSTR-1 return, despite the correct address being mentioned in the invoices - Whether the petitioner should be allowed to rectify the GSTR-1 return filed for September 2020 beyond the prescribed time limit under Section 16(4) of the CGST Act, 2017 – HELD - The petitioner's case is squarely covered by the Circular No.183/15/2022-GST dated 27.12.2022 which provides for rectification of bonafide and inadvertent errors committed by the taxpayers in filing their GSTR-1 returns during the initial years of GST implementation, i.e., 2017-18 and 2018-19 - the present case also involves a bonafide and inadvertent error committed by the petitioner in mentioning the incorrect GSTIN of the recipient in the GSTR-1 return and this error did not result in any loss of revenue to the exchequer. In such cases, the petitioner should not be denied the opportunity to rectify the error, as it would prejudice the legitimate ITC claim of the recipient - the Circular's applicability should be extended to the assessment year 2019-20 as well, as the petitioner had committed similar errors in that year too. Accordingly, the respondents are directed to allow the petitioner to rectify the GSTR-1 return for the assessment years 2020-21, 2019-20 and 2017-18, 2018-19 in accordance with the Circular - The writ petition is allowed
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