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:

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”

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[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]