Page 214 - GSTL_2nd July 2020 _Vol 38_Part 1

132 GST LAW TIMES [ Vol. 38
31. It would also be apposite to point out that the Notification No.
10/2017-Central Tax, dated 28th June, 2017 which introduced man-
datory filing of the return in Form GSTR-3B stated that it is a return
in lieu of Form GSTR-3. However, the Government, on realising its
mistake that the return in Form GSTR-3B is not intended to be in
lieu of Form GSTR-3, rectified its mistake retrospectively vide Noti-
fication No. 17/2017-Central Tax, dated 27th July, 2017 and omitted
the reference to return in Form GSTR-3B being return in lieu of
Form GSTR-3.
32. Thus, in view of the above, the impugned press release dated
18th October, 2018 could be said to be illegal to the extent that its
para-3 purports to clarify 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.
33. The said clarification could be said to be contrary to Section
16(4) of the CGST Act/GGST Act read with Section 39(1) of the
CGST Act/GGST Act read with Rule 61 of the CGST Rules/GGST
Rules.
34. With the above, this writ-application stands disposed of.
Section 39 :
(1) Every registered person, other than an Input Service Distribu-
tor or a non-resident taxable person or a person paying tax
under the provisions of Section 10 or Section 51 or Section 52
shall, for every calendar month or part thereof, furnish, in
such form and manner as may be prescribed, a return, elec-
tronically, of inward and outward supplies of goods or ser-
vices or both, input tax credit availed, tax payable, tax paid
and such other particulars as may be prescribed, on or before
the twentieth day of the month succeeding such calendar
month or part thereof.
(2) A registered person paying tax under the provisions of section
10 shall, for each quarter or part thereof, furnish, in such form
and manner as may be prescribed, a return, electronically, of
turnover in the State or Union territory, inward supplies of
goods or services or both, tax payable and tax paid within
eighteen days after the end of such quarter.
(3) Every registered person required to deduct tax at source un-
der the provisions of Section 51 shall furnish, in such form and
manner as may be prescribed, a return, electronically, for the
month in which such deductions have been made within ten
days after the end of such month.
(4) Every taxable person registered as an Input Service Distribu-
tor shall, for every calendar month or part thereof, furnish, in
such form and manner as may be prescribed, a return, elec-
tronically, within thirteen days after the end of such month.
(5) Every registered non-resident taxable person shall, for every
calendar month or part thereof, furnish, in such form and
manner as may be prescribed, a return, electronically, within
twenty days after the end of a calendar month or within seven
days after the last day of the period of registration specified
under sub-section (1) of Section 27, whichever is earlier.
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