2018 (12) TMI 620 – GUJARAT HIGH COURT – TMI – Input tax credit – credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return – Restriction of credit u/s 16 – GSTR-3 versus GSTR-3B – Held that:- Issue Notice returnable on 9th January, 2019. – R/Special Civil Application No. 18962 of 2018 Dated:- 7-12-2018 – Ms. Justice Harsha Devani And Dr. Justice A. P. Thaker For the Petitioner : Mr Vinay Shraff with Mr. Avinash Poddar, Mr.Vishal J Dave And Nipun Singhvi ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Vinay Shraff, learned counsel for the petitioner has invited the attention of the court to the impugned press release dated 18.10.2018 to point out tha
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whereby the Central Goods and Services Tax (Second Amendment) Rules, 2017 came to be notified and more particularly, sub-rule (5) of rule 61 thereof, which provides thus:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner. 2. It was pointed out that the Central Government realising its mistake thereafter, vide Notification No.17/2017-Central Tax dated 27th July, 2017 notified the the Central Goods and Services Tax (Fourth Amendment) Rules, 2017 whereby subrule (5) of rule 6
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turn in FORM GSTR-3B, the last date for availing ITC in relation to the said invoices issued by the corresponding suppliers during the period from July, 2017 to March, 2018 is the last date for the filing of such return for the month of September, 2018 i.e. 20th October, 2018. It was submitted that sub-section (4) of section 16 of the Act contemplates furnishing of return under section 39 thereof which is in FORM GSTR-3 whereas FORM GSTR-3B is to be furnished in the circumstances, as contemplated under subrule (5) of rule 61 of the rules. It was submitted that, therefore, the impugned press release is contrary to the provisions of the Act and the rules. 5. Having regard to the submissions advanced by the learned counsel for the petitioner,
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