Page 213 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] IN RE : OMSAI PROFESSIONAL DETECTIVE AND SECURITY SERVICES PVT. LTD. 131
from July, 2017 to March, 2018 is the last date for the filing of the re-
turn in Form GSTR-3B for the month of September, 2018. As per the
above clarification, a taxpayer will not be able to claim the input tax
credit for the period from July, 2017 to March, 2018 after filing of
the return in Form GSTR-3B for the month of September, 2018. It
disentitles a taxpayer to claim the input tax credit for the aforesaid
period which could not be taken on account of any error or omis-
sion. It is submitted that the aforesaid clarification is not in conso-
nance with Section 16(4) of the CGST Act/GGST Act which pro-
vides for the last date for taking the input tax credit. It is submitted
that the last date of taking the input tax credit should be due date of
filing of return in Form GSTR-3 or annual return whichever is earli-
er.
27. Section 16(4) of the CGST Act/GGST Act provides that the last
date for taking the input tax credit in respect of any invoice or debit
note pertaining to a financial year is the due date of furnishing of
the return under Section 39 for the month of September following
the end of the financial year or furnishing of the relevant annual re-
turn, whichever is earlier.
28. Therefore, the moot question is, whether the return in Form
GSTR-3B is a return required to be filed under Section 39 of the
CGST Act/GGST Act. The aforesaid press release is valid and in
consonance with Section 16(4) of the CGST Act/GGST Act only if
Form GSTR-3B is a return required to be filed under Section 39 of
the CGST Act/GGST Act.
29. Section 39(1) of the CGST/GGST Act provides that every tax-
payer, except a few special categories of persons, shall furnish a
monthly return in such form and manner as may be prescribed.
Rule 61 of the CGST Rules/GGST Rules prescribes the form and
manner of submission of monthly return. Sub-rule 1 of Rule 61 of
the CGST Rules/GGST Rules provides that the return required to
be filed in terms of Section 39(1) of the CGST/GGST Act is to be
furnished in Form GSTR-3.
30. It would be apposite to state that initially it was decided to
have three returns in a month, i.e. return for outward supplies i.e.
GSTR-1 in terms of Section 37, return for inward supplies in terms
of Section 38, i.e. GSTR-2 and a combined return in Form GSTR-3.
However, considering technical glitches in the GSTN portal as well
as difficulty faced by the taxpayers it was decided to keep filing of
GSTR-2 and GSTR-3 in abeyance. Therefore, in order to ease the
burden of the taxpayer for some time, it was decided in the 18th
GST Council meeting to allow filing of a shorter return in Form
GSTR-3B for initial period. It was not introduced as a return in lieu
of return required to be filed in Form GSTR-3. The return in Form
GSTR-3B is only a temporary stop gap arrangement till due date of
filing the return in Form GSTR-3 is notified. Notifications are being
issued from time to time extending the due date of filing of the re-
turn in Form GST-3, i.e. return required to be filed under Section 39
of the CGST Act/GGST Act. It was notified vide Notification No.
44/2018-Central Tax, dated 10th September, 2018 that the due date
of filing the return under Section 39 of the Act, for the months of Ju-
ly, 2017 to March, 2019 shall be subsequently notified in the Official
Gazette.
GST LAW TIMES  2nd July 2020  213