stop-gap arrangement, provisions have been incorporated
for filing GSTR-3B Return in terms of Rule 61(5) read with Rule ... GSTR-3B is required to be filed by registered person.
4. From time to time, due date for filing such return in GSTR-3B
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 ... registered persons who failed to
furnish the return in Form GSTR-3B for the months /quarter of
July, 2017 to April
dispute that Form GSTR-3B has been brought into
operation instead of Form GSTR-2 and GSTR-3. This Form GSTR-3B as
introduced ... GSTR-3B is a return not in addition to GSTR-3, but
in place of it, till such time GSTR-3 gets operationalized. Form GSTR
registered 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
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
15th day of October, 2020 in case where the return in Form GSTR-3B or the statement of outward supplies in Form GSTR
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
GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return ... furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from
furnished a valid return in FORM GSTR-3 [or FORM GSTR-3B, as the case may be;] [Inserted by Notification ... Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically
mere non-disclosure in GSTR-3B within the due date. Since, the
details of ITC are already available in GSTR-2A, which is available
with ... mere
disclosure in GSTR-3B, therefore, the substantial benefit cannot be
denied due to procedural lapse of mere non-disclosure in GSTR-3B
