Page 150 - GSTL_18th June 2020_Vol 37_Part 3

364 GST LAW TIMES [ Vol. 37
(b) Notice under section 46 of CGST Act, 2017 is served;
The above-mentioned pre-requisites are not fulfilled in the
present set of factual matrix as explained hereinbelow.
In Re : No failure in furnishing of the returns u/s. 39, ibid
(8) Appellant submits that GST was introduced w.e.f. 1-7-2017. Accord-
ing to the original scheme of GST, a person was required to file de-
tails and returns monthly as explained below :
(a) FORM GSTR-1 - As per Section 37 of the CGST Act, 2017 read
with Rule 59 of CGST Rules, 2017, a person is required to file
FORM GSTR-1 mentioning details of the outward supply ef-
fected during a tax period. Accordingly, the entire outward
supply (that is sales, including inter-state supply and other
forms of supply) was required to be disclosed on or before the
10th day of the month succeeding the tax period.
(b) Form GSTR-2 - As per Section 38 of CGST Act, 2017, read with
Rule 60 of the CGST Rules, 2017, every person is required to
file a FORM GSTR-2 mentioning details of the inward supplies
including the debit and credit notes, relating to such supplies
before the 15th day of the month succeeding the tax period.
(c) Form GSTR-3 - As per Section 39 of the CGST Act, 2017, read
with Rule 61 of the CGST Rules, 2017, a person has to file a re-
turn in Form GSTR-3 mentioning details of inward and out-
ward supplies of goods and services mentioning details about
input tax credit availed, tax payable and tax paid on or before
the 20th day of the month succeeding the tax period.
(9) Due to the difficulty in the implementation of GST, returns which
were designed to be implemented as per the scheme explained su-
pra were not implemented by the Government and a new form
called FORM GSTR-3B was prescribed in lieu of return in FORM
GSTR-3 under rule 61(5) of CGST Rules, 2017. The extract of the rule
is given below :
“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 leu of FORM GSTR-02 may be furnished in
such manner and subject to such conditions as may be notified
by the Commissioner.”
(10) From the above, it can be substantiated that FORM GSTR-3B can be
considered as a return filed in lieu of FORM GSTR-3 and according-
ly it can be said that FORM GSTR-3B is a return filed under Section
39 of the CGST Act, 2017.
(11) However, subsequently, the aforesaid sub-rule was amended vide
Notification No. 17/2017-Central Tax, dated 27-7-2017 w.e.f. 1-7-
2017 by way substitution. The substituted sub-rule read as under :
“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, the Commis-
sioner may, by notification, specify the manner and conditions
subject to which the return shall be furnished in FORM GSTR-
3B electronically through the common portal, either directly or
through a Facilitation Centre notified by the Commissioner.”
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