The Delhi High Court last day admitted a petition contending that the return, GSTR-3B is not in addition to the return in Form GSTR-3.
The petitioners, a Firm of Chartered Accountants, approached the High Court contending that the return, GSTR-3B is not in addition to the return in Form GSTR-3.
According to them, Rule 61(5) of the CGST Rules prescribes that where 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. In other words, wherever the Commissioner has issued a notification in terms of sub-rule 5 of Rule 61, the assessee would be required to file the return in Form GSTR-3B and not in Form GSTR-3. The counsel for the petitioner also contended that Form GSTR-3B and not GSTR-3 is to be filed in the case covered by Rule 61(5) of the Rules.
On behalf of the department, it was contended that the notifications have been issued by the Commissioner, as per which the assessee is required to file returns in Form GSTR-3B till 31st March 2019. Till then, returns are not required to be filed under Form GSTR-3.
According to the petitioner, the last date for filing of tax in terms of sub-section 7 to Section 39 has to be the last date for filing of return, Counsel for the petitioner further submits that sub-rule 5 of Rule 61 of the Rules states that the Commissioner, by notification, can specify the manner and condition subject to which return in Form GSTR-3B can be electronically furnished. To them, it amounts to excessive delegation beyond the legislative mandate of section 39 of the Act.
The bench comprising Justices Sanjiv Khanna and Anup Jayaram Bhambhani granted four weeks of time to the respondent to file an affidavit on the same.
The matter further posted to 12th February 2019.To Read the full text of the Order CLICK HERE