In a recent hit on the GST return filing applicability, the Delhi high court admitted a petition seeking review over the GSTR 3B return which is not an addition to the already introduced GSTR 3 returns.
The petitioner which is an individual Chartered Accountants firm has told the high court that the GSTR 3B returns are not in addition to the GSTR 3 form.
As the firm has come out with the Rule 61(5) of the CGST act in which it has given that the time for the furnishing of details/returns in Form GSTR-1 under Section 37 and in Form GSTR-2 under Section 38 are extended, the Commissioner may by notification specify that return may be filed under GSTR-3B.
As for the better understanding, wherever the commissioner orders with the notification in the sub-rule 5 of Rule 61, the taxpayer would than be required to file the GST return in Form GSTR-3B and not in Form GSTR-3.
While the department has mentioned that the commissioner has already issued notification regarding the filing of GSTR 3B till 31st March 2019 and there is no need to file returns in the GSTR 3 form.
There is a time of four weeks to reply to the contender the petitioner by the authority.
