Guj HC Holds Partly Illegal Centre's Press Release On Last Date For The Filing Of Return In Form GSTR-3B

Live Law

Expressly stating that return in Form GSTR-3B is only a stop-gap arrangement and not a return in lieu of Form GSTR-3, the Gujarat High Court today held as illegal Centre's Press Release dated October 18, 2018 to the extent that it clarified 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 fili…

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