{"id":392,"date":"2019-12-05T07:20:27","date_gmt":"2019-12-05T07:20:27","guid":{"rendered":"https:\/\/mastergst.com\/blog\/?p=392"},"modified":"2022-08-04T10:37:16","modified_gmt":"2022-08-04T10:37:16","slug":"gstr-3b-has-been-specified-as-the-return-in-lieu-of-gstr-3","status":"publish","type":"post","link":"https:\/\/mastergst.com\/blog\/gstr-3b-has-been-specified-as-the-return-in-lieu-of-gstr-3\/","title":{"rendered":"GSTR-3B has been specified as the return in lieu of GSTR-3 required u\/s 39 \u2013 Rule 61"},"content":{"rendered":"<p>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 &amp; 38) has been extended, GSTR-3B shall be the return to be filed under Sec 39 of CGST act.<\/p>\n<p>The effective date for this amendment has been specified as 01-Jul-17.<\/p>\n<h3>Comments:<\/h3>\n<ul>\n<li>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.<\/li>\n<li>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\u201918 or the date of filing an annual return, whichever is earlier.<\/li>\n<li>Considering the above facts, the Gujarat HC, in the case of \u201cAAP AND\u00a0 CO.,\u00a0 CHARTERED\u00a0 ACCOUNTS\u00a0 THROUGH\u00a0 AUTHORISED\u00a0 PARTNER Versus UNION\u00a0 OF\u00a0 INDIA\u00a0 &amp;\u00a0 3\u00a0 other(s)\u201d had specified that the GSTR-3B is not a return as per Sec 39.<\/li>\n<li>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.<\/li>\n<li>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.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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 &amp; 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. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":461,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[108],"tags":[177,183,185],"_links":{"self":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/posts\/392"}],"collection":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/comments?post=392"}],"version-history":[{"count":0,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/posts\/392\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/media\/461"}],"wp:attachment":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/media?parent=392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/categories?post=392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/tags?post=392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}