*Gujarat High Court disqualifies GSTR-3B as a GST return, set aside the press release dated 18.10.2018*
*This means credit in respect of FY 2017-18, can be claimed even now*
The court held press release dated 18.10.2018 is illegal to the extent it restricts availment of credit for FY 2017-18 upto 31st March 2019.
dear
The court held that GSTR 3B was a temporary arrangement and cannot be held as basis u/s 16(4). It was on the basis of GSTR 3 that such time limit was prescribed in law.
*It is advisable that since after judgement you can now avail credit, but same should be taken considering the view formed by field formations*
Whether the case law applicable to other state authorities, other than Gujarat?
CAclubindia
