In response to issues with the e-filing of the GST ITC-01 Form to transfer from the composition scheme to the conventional taxpayer Scheme, the Jharkhand High Court bench of Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan ordered the Department to take the extension into consideration.
The key contention in the case is that because the Form GST ITC-01 for a refund, which is calculated by starting the calculation from 12.07.2018, which was the last day for submission of the Form GST ITC-01, was not submitted by the deadline of 12.08.2018.
The Petitioner, Deepsons Auto Centre through its Proprietor Sandeep Agarwal, Hazaribag was unable to convert from the Composition Scheme under which it was registered to a regular dealer.
The State Tax Jurisdictional Officer authorised the transition from the Composition Scheme to a regular dealer.
Due to an error in the portal on the deadline for submission of Form GST ITC-01, the petitioner asked the respondent to grant authorization for filing of Form GST ITC-01 after the deadline.
The GSTN’s legal counsel claimed that Form GST ITC-01 had to be submitted within 30 days of becoming eligible for credit. The petitioner’s case had a 12.08.2018 deadline for submitting the form required by section 18(1)(c).
Further, filing of grievance after the due date was not relevant as the said Form cannot be filed after the due date.
It is the case of the GSTN that in the absence of technical glitches at GSTN’s end, non-submission of Form GST ITC-01 within the prescribed time limit by the taxpayer is fatal to his claim for switching over from the Composition Scheme to the Normal Taxpayer Scheme.
The petitioner asserted that the State Tax Authorities had been made aware of the technical issues he had raised and had asked the Goods and Service Tax Network (GSTN) to activate its portal so he could submit Form GST ITC-01.
The respondent submitted that since there were no technical glitches at the GSTN’s end, power under section 40(1)(b) of Jharkhand Goods and Services Tax Rules, 2017 cannot be exercised in the individual case of the petitioner as there are no extenuating circumstances shown.
The bench observed that the petitioner should approach the Commissioner, State Taxes with a request for extension of time limit for submission of Form GST ITC-01, which may be considered in accordance with law.
Further the extension of time is granted by the State Tax Authorities, petitioner shall avail of the liberty by filing GST ITC-01 Form to switch over from the Composition Scheme to Normal Taxpayer Scheme.
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