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TMI Blog2018 (12) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... Amit Bansal with Ms. Seema Dolo, Adv. for R3/GST. Mr. Anurag Ahluwalia, CGSC for UOI. Mr. Satyakam, ASC with Mr. Mohit Kumar, Adv. for R-2/GNCTD O R D E R M/s. Anil Goel & Associates, a firm of Chartered Accountants has filed the present writ petition praying for multiple reliefs; but during the course of arguments, learned counsel for the petitioner has confined his challenge to the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherever the Commissioner has issued notification in terms of sub-rule 5 of Rule 61, the assessee would be required to file return in Form GSTR-3B and not in Form GSTR-3. Learned counsel for the petitioner is substantially satisfied as the statement made clarifies that Form GSTR-3B and not GSTR-3 is to be filed in case covered by Rule 61(5) of the Rules. Counsel for the respondents has stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, the last date for filing of tax in terms of sub-section 7 to Section 39 has to be last date for filing of return. Counsel for the petitioner further submits that sub-rule 5 of Rule 61 of the Rules states that the Commissioner, by notification, can specify the manner and condition subject to which return in Form GSTR-3B can be electronically furnished. This it is urged amounts to excessive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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