Petition in Gujarat HC challenges Press release for Form GSTR-3B changing last date for Credit [Read Petition & Order]

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A Petition has been filed in the Gujarat High Court challenged the press release for Form GSTR-3B changing the last date for Credit.

Petitioner chartered accountant firm “AAP & Co.” challenged the Press release dated 18.10.2018 to the extent 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 return in form GSTR-3B under Section 16 (4) of CGST/GGST Act and Rule 61 of CGST/GGST Rules,2017

Petitioner was represented by Advocate Vinay Shraff with Nipun Singhvi, Avinash Poddar,Vishal J Dave and Prateek Gattani who challenged the press release on the grounds that it violates Article 19 (1)(g) of the Constitution, right of freedom to carry trade, commerce and intercourse throughout the territory of India.

The petition stated that the input tax credit can be availed credit in respect of any invoice or debit note pertaining to a financial year is due date of furnishing of the return under section 39 for the month of September following the end of financial year or furnishing of the relevant annual return, whichever is earlier.

Form and manner of submission of monthly return is provided in Rule 61 of the CGST/GGST Rules wherein Form GSTR-3 is mentioned.The petitioner stated that it is obvious from bare perusal of the Rule 61 of the CGST/GGST Rules that the return prescribed in terms of Section 39 is a return required to be furnished in FORM GSTR-3 and not GSTR-3B.

The petitioner further submitted that decision to add return in form GSTR-3B was taken in 18th GST Council held on 30th June, 2017 on account of the reason stated as “shorter return for first two months of roll out”. It was nowhere mentioned that the same shall be instead of Form GSTR-3.

Hence, the petition prayed for quashing of Press release dated 18.10.2018.

CA.Abhishek Chopra, GST expert said that the issue has been in round talks across industry and professional as the press release tries to retrospective amend law by interpretation which is not in the spirit of law as the original Form GSTR-3 has not been notified till date, on the other hand the last date of annual return is extended till 31.03.2019. It will be a big relief to large number of tax payers in case government accedes to the request.

The Court posted the matter on January 9th, 2019.

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