GST: Where
assessee was not able to file returns in Form GSTR-3B for months November, 2017
onwards and it filed writ petition contending that there was no condition for
making payment of tax as a pre-condition for filing return of Form GSTR-3B and
in absence of any such provision, on-line system of department, which did not
allow filing of returns without payment of tax liability admitted as per such
returns, was contrary to legal provisions, assessee was permitted to file
manual returns in Form GSTR-3B, which would be subject to final outcome of
petition
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