September 2019

IS GSTR3B A RETURN?

Sunil Gabhawalla | Rishabh Singhvi | Parth Shah
Chartered Accountants

INTRODUCTION


Recently, the Gujarat High Court had occasion to examine an interesting issue of whether GSTR3B is a return as envisaged u/s 16(4) of the CGST Act, 2017. In a detailed judgement, the Court held that the press release dated 18th October, 2018 could be said to be illegal to the extent that it clarifies that the last date for availing input tax credit relating to the invoices issued during the period from July, 2017 to March, 2018 is the last date for the filing of returns in Form GSTR3B for the month of September, 2018. The decision brings to the fore the risks of changing tax compliance processes without supporting amendments in the legislative framework.

 

GUJARAT HIGH

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