Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 96(1)] [Section 96] [Entire Act] Union of India - Subsection Section 96(1)(b) in The Central Goods and Services Tax Rules, 2017 (b)the applicant has furnished a valid return in FORM GSTR-3 [or FORM GSTR-3B, as the case may be;] [Inserted by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).]