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GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B ...


Court Rules GSTR-3B Not a Return u/s 39(1); Press Release on ITC Deadline Deemed Illegal.

July 9, 2019

Notes     GST

Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of GST Act - Held No - press release dated 18th October 2018 could be said to be illegal to the extent that its para-3 purports to clarify that the last date for availing input tax credit relating to the invoices issued during the period from July 2017 to March 2018 is the last date for the filing of return in Form GSTR-3B

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