• Applicant challenged legality and validity of press release dated 18-10-2018 to extent that its para-3 purports to clarify that last date for availing input tax credit relating to invoices issued during period between July 2017 and March 2018 would be last date for filing of return in Form GSTR-3B on ground that said clarification is contrary to section 16(4). Applicant submitted that last date for availing input tax credit relating to invoices issued during period from July 2017 to March 2018 is last date for filing of return in form GSTR-3 and not GSTR-3B held.

• Return in Form GSTR-3B was not introduced as a return in lieu of return required to be filed in Form GSTR-3. Return in Form GSTR-3B is only a temporary stop gap arrangement till due date of filing return in Form GSTR-3 is notified. Notification No.10/2017 Central Tax dated 28-6-2017 which introduced mandatory filing of return in Form GSTR-3B stated that it is a return in lieu of Form GSTR-3. However, Government, on realizing its mistake that return in Form GSTR-3B is not intended to be in lieu of Form GSTR-3, rectified its mistake retrospectively vide Notification No.17/2017 Central Tax dated 27-7-2017 and omitted reference to return in Form GSTR-3B being return in lieu of Form GSTR-3. Thus, impugned press release dated 18-10-2018 could be said to be illegal to extent that it purports to clarify that last date for availing input tax credit relating to invoices issued during period from July 2017 to March 2018 is last date for filing of return in Form GSTR-3B. The said clarification could be said to be contrary to section 16(4) read with section 39(1) of the CGST Act/SGST Act read with Rule 61 of the CGST Rules/SGST Rules.