Eye Share: Time Limit to Avail ITC for FY 2017-18 – Ramification of Gujarat HC Judgment

The Gujarat HC recently in case of AAP and Co. [TS-490-HC-2019(GUJ)-NT] held that GSTR-3B is not a return to be filed u/s 39 of CGST Act. Gujarat HC held that 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, is illega...