Vide W.P.(C) 9575/2017 & CM No.38987/2017 order dated 13.12.2018 (Download Copy below), the Hon’ble Delhi HC is of the prima facie of the opinion that placing a quantitative cap over a specified period may not be permissible for revision of GST Return.
It was argued by Delhi Sales Tax Bar Association (DSTBA) that :-
“Section 39(9) is subject to Section 37 – which deals with the general power of rectification and that provision does not indicate any cap. It is pointed out that both, Sections 37 and 39(9) are to be read with Rules – in this case Rule 71 – sub-rules (2) and (3) which in fact indicate that there can be “rectification for a month”, thus implying that a rectification within a month is not necessary but that as many rectifications, as are necessary, for the dealers to correct the mistakes discerned later not merely on account of its errors but on account of the errors, in receipt of inputs or from the buyers’ transactions would also be admissible.”
Petitioners also pointed out that other corrections such as inadvertent reflection of a mandatory GST registration form, as voluntary or vice versa, which can lead to serious consequences cannot be rectified in the existing format in the GST portal.
Author’s Note :- Rule 71(2) & 71(3) are as reproduced below does not bar on number of revisions to GST Return but the Portal creates a Bar on number of Times a return can be revised, which is Prima facie not as per Law.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available.