Rectification of Clerical Errors in GSTR-1 to Be Allowed; Software Issues Do Not Justify Denying Corrections | HC

  • Blog|News|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 26 April, 2025

Latest from Taxmann

GSTR-1 Clerical Error Rectification

Case Details: Principal Chief Commissioner of GST and Central Excise vs. Deepa Traders - [2025] 173 taxmann.com 626 (Madras)

Judiciary and Counsel Details

  • K.R. Shriram, CJ. & Mohammed Shaffiq J.
  • A.P. Srinivas, SSC for the Appellant.
  • Aditya Reddy for the Respondent.

Facts of the Case

The petitioner, an assessee under the Goods and Services Tax (GST) regime, filed its GSTR-1 return for the period 2017-18. During the filing process, clerical errors occurred, including incorrect GSTINs and names of recipients, incorrect invoice numbers and dates, omission of some invoice-wise details, and the remittance of IGST under the SGST and CGST heads. The petitioner asserted that the tax liability had been fully discharged based on the turnover reported, and the errors were inadvertent. The petitioner sought permission to rectify these clerical mistakes to ensure proper reconciliation with third-party returns. The Department, however, contended that no mechanism existed at that time to allow such rectifications and denied the request for correction. This led the petitioner to approach the Madras High Court for relief.

High Court Held

The Hon’ble Madras High Court held that the petitioner should be allowed to rectify the clerical errors in the GSTR-1 return. The Court observed that clerical or arithmetical errors are common and should not be denied correction, as this right is essential for conducting business. The Court further held that limitations in portal software cannot justify denying the opportunity for rectification, as such software is designed to facilitate compliance and can be configured to accommodate corrections. Consequently, the Court held that the petitioner was entitled to correct the clerical errors in the GSTR-1 return, thereby granting the requested rectifications.

List of Cases Reviewed

List of Cases Referred to

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied