HC : Issues notice in writ challenging press release clarifying last date for availing ITC for July 2017 to March 2018 period
HC issues notice in writ challenging press release dated October 18, 2018 which provides that in respect of tax payers self-assessing and availing ITC through return in FORM GSTR-3B, the last date for availing ITC period July 2017 to March 2018, shall be the last date for filing of return for month of September, 2018 (i.e. 20th October, 2018); Petitioner submitted that sub-section (4) of section 16 of CGST Act contemplates furnishing of return u/s 39 thereof which is in FORM ...