HC : Press Release clarifying last date of availing ITC to be GSTR-3B due date, 'illegal'

Gujarat HC holds the Press Release dated October 18, 2018 to the extent clarifying that the last date for availing input tax credit (ITC) relating to the invoices issued during the period from July 2017 to March 2018 shall be last date for the filing of return in Form GSTR-3B, as illegal; Clarifies that GSTR-3B is not a return in lieu of GSTR-3 while noting that Govt. had omitted the reference to GSTR-3B being “return in lieu of Form GSTR-3” after realizing its ...