TMI BlogWhether Form GSTR-3B is a return or not under the CGST LawX X X X Extracts X X X X X X X X Extracts X X X X ..... Whether Form GSTR-3B is a return or not under the CGST Law - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 22-12-2021 - - The Hon ble Supreme Court of India in UNION OF INDIA ORS. VERSUS AAP AND COMPANY [ 2021 (12) TMI 840 - SUPREME COURT ] reversed the judgment of the Hon ble Gujarat High Court, ruling that FORM GSTR-3B is not a return under Section 39 of the Central G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Tax Act, 2017 ( the CGST Act ). Noted that, the Hon ble Gujarat High Court in AAP AND CO., CHARTERED ACCOUNTS THROU AUTHORISED PARTNER VERSUS UNION OF INDIA 3 OTHER (S) [2019 (7) TMI 401 - GUJARAT HIGH COURT] had held that, Form GSTR-3B is not a return under Section 39 of the CGST Act and it is only a temporary stop gap arrangement till due date of filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return in Form GSTR-3 is notified. Stated that, the judgment in AAP and Co. (ibid) has been expressly overruled by a three-Judge Bench by the decision of the Hon ble Supreme Court of India in UNION OF INDIA VERSUS BHARTI AIRTEL LTD. ORS. [2021 (11) TMI 109 - SUPREME COURT] Held that, the appeal succeeds on the same terms as in Bharti Airtel Ltd. Ors. (ibid). Our Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents: The issue before the Hon ble Supreme Court of India in Bharti Airtel Ltd. Ors. (ibid) was whether Form GSTR- 3B can be allowed to be rectified or not. Hon ble Supreme Court of India disallowed the assessee to unilaterally carry out rectification of his returns submitted electronically in Form GSTR -3B, which inevitably would affect the obligations and liabilities of other stakehol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders, because of the cascading effect in their electronic records. Thus, the issue in the Bharti Airtel Ltd. Ors. (ibid) was entirely different from the AAP and Co. (supra) and constitutionality of amendment in Rule 61(5) of the Central Goods and Services Tax Rules, 2017 ( the CGST Rules ) vide Notification No. 49/2019 Central Tax dated October 09, 2019 w.e.f. July 01, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not challenged in Bharti Airtel Ltd. Ors. (supra). Thus, observations made in the Bharti Airtel Ltd. Ors. (ibid) w.r.t Form GSTR-3B being a return or not is not the ratio decidendi but obiter dictum thus, the question arises whether the Hon ble Supreme Court of India in AAP and Co. (supra) can rely entirely on Bharti Airtel Ltd. Ors. (supra) to reverse the judgment giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en by the Hon ble Gujarat High Court in AAP and Co. (supra)? To know the answer, kindly watch Diagnosis of SC Judgment - GSTR 3B is a Return u/s 39 of the CGST Act || CA Bimal Jain by CA Bimal Jain at: https://www.youtube.com/watch?v=R-NsOXY68FI (Author can be reached at info@a2ztaxcorp.com ) - - Scholarly articles for knowledge sharing authors experts profess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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