were brought into force along with Forms GSTR1, GSTR2,
GSTR2A, GSTR3 and GSTR3B.
3. In the context of the matter ... forms, namely, GSTR1, GSTR1A, GSTR2, GSTR2A and GSTR
3. As per the mechanism predicated in the 2017 Act, the entire
exchange
stop-gap arrangement, provisions have been incorporated
for filing GSTR-3B Return in terms of Rule 61(5) read with Rule ... being
GSTR-3, was suspended and continues to be suspended till today, and,
return in GSTR-3B is required to be filed by registered person
Court may be pleased
to permit the petitioners to file manually
GSTR3B for August 2017 with correct and true
details and the respondents ... directed
to accept and acknowledge such GSTR3B
manually filed by the petitioners for August
2017;
(B) That this Hon'ble Court
taxpayers by
reducing/waiving late fee for non-furnishing Form GSTR-3B for
the tax periods from July, 2017 to April, 2021, if the returns ... payable by
registered person for failure to furnish return in Form GSTR-3B
for the month of July, 2017 onwards by the due date under
based reconciliation of information furnished in Form
GSTR-1 and Form GSTR-2 with Form GSTR-3B. Paragraph 6 of this
circular specifically reiterated ... been brought into
operation instead of Form GSTR-2 and GSTR-3. This Form GSTR-3B as
introduced by Rule 61 (5) being at variance
effecting exempt supplies shall be indicated in Form GSTR-2 [and Form GSTR-3B] [Inserted by Notification No. G.S.R. 249(E), dated ... including zero-rated supplies shall be indicated in Form GSTR-2 [and Form GSTR-3B] [Inserted by Notification No. G.S.R. 249(E), dated
person at the invoice level in Form GSTR-2 [and at summary level in Form GSTR-3B] [Inserted by Notification ... Union territory tax and integrated tax and declared in Form GSTR-3B or through Form GST DRC-03;] [Substituted by Notification
Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified ... Commissioner: Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then
both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months ... both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B [for the preceding month
October, 2020 in case where the return in Form GSTR-3B or the statement of outward supplies in Form GSTR-1 or the statement
