GSTR-3B has been specified as the return in lieu of GSTR-3 required u/s 39 – Rule 61

Rule 61(5) has been amended to specify that, in a case where the due date for furnishing the returns GSTR-1 and GSTR-2 (Under Sec 37 & 38) has been extended, GSTR-3B shall be the return to be filed under Sec 39 of CGST act.

The effective date for this amendment has been specified as 01-Jul-17.


  • Earlier, vide N/n_10/2017_CT_28-Jun-17, new rule 61(5) was inserted to specify that the GSTR-3B is the return instead of GSTR-3, again vide N/n_17/2017_CT_27-Jul-17, the said sub-rule was amended to determine that the 3B is not a return instead of GSTR-3.
  • Further, the department, in its press release dated 18-Oct-18, has specified that the last date for availing the credit for FY 17-18 shall be the date filing GSTR-3B of Sep’18 or the date of filing an annual return, whichever is earlier.
  • Considering the above facts, the Gujarat HC, in the case of “AAP AND  CO.,  CHARTERED  ACCOUNTS  THROUGH  AUTHORISED  PARTNER Versus UNION  OF  INDIA  &  3  other(s)” had specified that the GSTR-3B is not a return as per Sec 39.
  • As a result of the above decision, the date of filing annual return has become the last date for availing credit for the financial year.
  • To tackle the same, the department has amended rule 61(5) with retrospective effect to specify that the GSTR-3B shall be returned instead of GSTR-3 referred to in Sec 39.

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