TMI Blog2018 (12) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... & 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O R D E R M/s. Anil Goel Associates, a firm of Chartered Accountants has filed the present writ petition praying for multiple reliefs; but during the course of arguments, learned counsel for the petitioner has confined his challenge to the validity of Circular No.07/07/2017-GST File No.349/164/2017-GST dated 01.09.2017 as being violative of Section 39 of the Central Goods Services Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-3B and not in Form GSTR-3 . Learned counsel for the petitioner is substantially satisfied as the statement made clarifies that Form GSTR-3B and not GSTR-3 is to be filed in case covered by Rule 61(5) of the Rules. 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 ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the petitioner further submits that sub-rule 5 of Rule 61 of the Rules states that the Commissioner, by notification, can specify the manner and condition subject to which return in Form GSTR-3B can be electronically furnished. This it is urged amounts to excessive delegation, beyond the legislative mandate of Section 39 of the Act. Respondents would file an affidavit meeting the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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