GSTR 3B is a return under Section 39 of CGST Act w.e.f. 1st July, 2017


GSTR 3B is a return under Section 39 of CGST Act w.e.f. 1st July, 2017 – GST Retrospective Amendment

Notification No. 49/2019-Central Tax dated 09-10-2019

  • Retrospective amendment from 01 July 2017 – Return under Section 39(1) should be specified as GSTR-3B where due date for GSTR-1 or GSTR-2 is extended. Further, where a person is required to file GSTR 3B, he shall not be required to file GSTR 3.
  • Rule 61 Read with Sub Rule 5 before and after Amendment is given below:
BEFORE RETROSPECTIVE AMENDMENT AFTER RETROSPECTIVE AMENDMENT
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR- 3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 or in FORM GSTR-2 under section 38 has been extended, the return specified in subsection (1) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the 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 such person shall not be required to furnish the return in FORM GSTR-3.

Rule 61(6) was also omitted retrospectively with effect from 1st July, 2017 which read as under:

“Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2-

a. Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;

b. the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities if any;

c. where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person”

[This amendment is done to nullify the Gujarat High Court decision in case of AAP & Co wherein the High Court has held that GSTR 3B is not a return under Sec. 39 of the CGST Act]


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