Page 215 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] IN RE : OMSAI PROFESSIONAL DETECTIVE AND SECURITY SERVICES PVT. LTD. 133
(6) The Commissioner may, for reasons to be recorded in writing,
by notification, extend the time limit for furnishing the returns
under this section for such class of registered persons as may
be specified therein :
Provided that any extension of time limit notified by the
Commissioner of State tax or Union territory tax shall be
deemed to be notified by the Commissioner.
(7) Every registered person, who is required to furnish a return
under sub-section (1) or sub-section (2) or sub-section (3) or
sub-section (5), shall pay to the Government the tax due as per
such return not later than the last date on which he is required
to furnish such return.
(8) Every registered person who is required to furnish a return
under sub-section (1) or sub-section (2) shall furnish a return
for every tax period whether or not any supplies of goods or
services or both have been made during such tax period.
(9) Subject to the provisions of Sections 37 and 38, if any regis-
tered person after furnishing a return under sub-section (1) or
sub-section (2) or sub-section (3) or sub-section (4) or sub-
section (5) discovers any omission or incorrect particulars
therein, other than as a result of scrutiny, audit, inspection or
enforcement activity by the tax authorities, he shall rectify
such omission or incorrect particulars in the return to be fur-
nished for the month or quarter during which such omission
or incorrect particulars are noticed, subject to payment of in-
terest under this Act :
Provided that no such rectification of any omission or incor-
rect particulars shall be allowed after the due date for furnish-
ing of return for the month of September or second quarter
following the end of the financial year, or the actual date of
furnishing of relevant annual return, whichever is earlier.
(10) A registered person shall not be allowed to furnish a return for
a tax period if the return for any of the previous tax periods
has not been furnished by him.
The Hon’ble High Court of Gujarat has categorically and unambig-
uously clarified that GSTR-3B is not a return prescribed under Sec-
tion 39 of CGST/SGST Acts. This proclamation of law by Hon’ble
High Court will have an important relevance and bearing on the
present dispute, because the AA has basically invoked Section 62,
which in turns is based on the omission of non-filing of return speci-
fied under Section 39 of the Act. Since, the Hon’ble High Court has
made it clear that GSTR-3B is not the return prescribed under Sec-
tion 39, it is to be deemed that the appellant has not violated the
provisions of Section 39, and hence there is no necessity to assess it
under Section 62 of the Act. That means, the heart beat behind the
A.A’s dodged findings are lacking legitimacy as well as authentici-
ty, making the orders vulnerable to be set-aside. If GSTR-3B is not
the return prescribed under Section 39, the whole strength behind
Section 62 for assessing the appellant would be nullified without
any further doubt. It is also pertinent & relevant here to observe that

GST LAW TIMES  2nd July 2020  215