TMI Blog2018 (12) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... R/Special Civil Application No. 18962 of 2018 - - - Dated:- 7-12-2018 - Ms. Justice Harsha Devani And Dr. Justice A. P. Thaker For the Petitioner : Mr Vinay Shraff with Mr. Avinash Poddar, Mr.Vishal J Dave And Nipun Singhvi ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Vinay Shraff, learned counsel for the petitioner has invited the attention of the court to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... June, 2017 whereby the Central Goods and Services Tax (Second Amendment) Rules, 2017 came to be notified and more particularly, sub-rule (5) of rule 61 thereof, which provides thus:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. It was submitted that, therefore, FORM GSTR-3B is not in lieu of FORM GSTR-3 and is applicable only in the circumstances stipulated under sub-rule (5) of rule 61 of the rules. 4. Referring to the impugned press release, it was submitted that the same provides that with tax payers selfassessing and availing ITC through return in FORM GSTR-3B, the last date for availing ITC in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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