2018 (12) TMI 345 – DELHI HIGH COURT – 2019 (20) G. S. T. L. J143 (Del.) – Due date of payment of tax under GST – last date off filing of return – Requirement of filing of GSTR-3 return in addition to GSTR-3B return – Validity of Circular No.07/07/2017-GST File No.349/164/2017-GST dated 01.09.2017 – Vires of Section 39 of the Central Goods & Services Tax Act, 2017 and Rule 61(5) of the Central Goods and Services Tax Rules, 2017 – Respondent has drawn our attention to the counter affidavit filed on behalf of the Commissioner of Central Tax, GST, Delhi-East, wherein it has been stated that the return filed in Form GSTR-3B is not in addition to the return in Form GSTR-3 – Counsel for the respondents has stated that notifications have been iss
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R-2/GNCTD O R D E R M/s. Anil Goel & Associates, a firm of Chartered Accountants has filed the present writ petition praying for multiple reliefs; but during the course of arguments, learned counsel for the petitioner has confined his challenge to the validity of Circular No.07/07/2017-GST File No.349/164/2017-GST dated 01.09.2017 as being violative of Section 39 of the Central Goods & Services Tax Act, 2017 ( Act for short); and Rule 61(5) of the Central Goods and Services Tax Rules, 2017 ( Rules for short). Learned counsel for the respondent has drawn our attention to the counter affidavit filed on behalf of the Commissioner of Central Tax, GST, Delhi-East, wherein it has been stated that the return filed in Form GSTR-3B is not in
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mmissioner, as per which the assessee are required to file returns in Form GSTR-3B till 31st March, 2019. Till then, returns are not required to be filled under Form GSTR-3. Petitioner however submits that vide Notification No.23 of 2017-Central Tax dated 17.08.2017 the assessee were required to compute and deposit tax for the month of July, 2017 in cash as per Rule 87 of the Rules on or before 20.08.2017. The due date for filing of the return was 28.08.2017. This stipulation it is submitted is contrary to requirement of sub-section 7 of Section 39, which requires that every registered person should pay to the Government the tax due as per the return no later than the last date on which he is required to furnish such return. According to th
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