Home Case Index All Cases GST GST + HC GST - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 345 - HC - GSTDue date of payment of tax under GST - last date off filing of return - Requirement of filing of GSTR-3 return in addition to GSTR-3B return - Validity of Circular No.07/07/2017-GST File No.349/164/2017-GST dated 01.09.2017 - Vires of Section 39 of the Central Goods & Services Tax Act, 2017 and Rule 61(5) of the Central Goods and Services Tax Rules, 2017 - Respondent has drawn our attention to the counter affidavit filed on behalf of the Commissioner of Central Tax, GST, Delhi-East, wherein it has been stated that the return filed in Form GSTR-3B is not in addition to the return in Form GSTR-3 - Counsel for the respondents has stated that notifications have been issued by the Commissioner, as per which the assessee are required to file returns in Form GSTR-3B till 31st March, 2019. Till then, returns are not required to be filled under Form GSTR-3. Held that:- Respondents would file an affidavit meeting the said contentions within four weeks from today. Rejoinder thereto, if any, may be filed within four weeks thereafter - Re-list on 12th February, 2019.
|