Tag Archives: GSTR 3B

GSTR 3B late Fees recovery stayed by interim order of HC

By | September 2, 2019

Video Explanation of Stay on GSTR 3B Late Fees HIGH COURT OF GUJARAT Aap & Co v. Union of India. J.B. PARDIWALA AND A.C. RAO, JJ. R/SPECIAL CIVIL APPLICATION NO. 14624 OF 2019 AUGUST  28, 2019 Avinash Poddar and Ms. Vaibhavi Parikh for the Appellant. for the Petitioner. ORDER J.B.Pardiwala – This writ application has been preferred by in all thirty one writ… Read More »

GSTR-3B is not Return , ITC of FY 2017-18 can be claimed : GUJARAT High Court

By | July 9, 2019

Issue :Last date for availing the input tax credit relating to the invoices issued during the period from July 2017 to March 2018 is the last date for filing of the return in form GSTR-3 and not GSTR-3B. Held It would also be apposite to point out that the Notification No.10/2017 Central Tax dated 28th… Read More »

Notification No 29/2019 Central Tax : GSTR3B Due date for July 2019 to September 2019.

By | June 29, 2019

Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. Refer Also Notification No 37/2019 Central Tax Dated 20.08.2019 : GSTR 3B Date Extended for July 2019. Read Notification No 29/2019 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section… Read More »

No Interest / Penalty or late fees for revised GSTR 3B as it was filed manually due to problem in system : HC

By | May 9, 2019

The Form GSTR-3B filed manually has since been processed and the notional demand in respect of Rs.16.80 crores has been reversed. It is submitted that in these circumstances, given that the system problem arose on account of design limitation, the respondents should not enforce any further demand, penalty, interest or late submission fee. HIGH COURT… Read More »

Notification No 13/2019 Central Tax : GSTR 3B Due dates For April, May and June, 2019

By | March 8, 2019

Notification No 13/2019 Central Tax Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. Notification No 13/2019 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]Government of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes… Read More »