https://www.taxtmi.com/caselaws?id=371576 The petitioner, a firm of Chartered Accountants, challenged Circular No.07/07/2017-GST and Rule 61(5) of the CGST Rules, 2017, arguing they were violative of the Central Goods & Services Tax Act, 2017. The respondent clarified the requirement to file Form GSTR-3B instead of GSTR-3 until 31st March, 2019. The petitioner contended that this contravened Section 39(7) and that Rule 61(5) constituted excessive delegation. The respondents agreed to file an affidavit addressing these concerns. The case was adjourned for further proceedings on 12th February, 2019. en-us Mon, 26 Nov 2018 00:00:00 +0530 Fri, 15 Feb 2019 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371576 The petitioner, a firm of Chartered Accountants, challenged Circular No.07/07/2017-GST and Rule 61(5) of the CGST Rules, 2017, arguing they were violative of the Central Goods & Services Tax Act, 2017. The respondent clarified the requirement to file Form GSTR-3B instead of GSTR-3 until 31st March, 2019. The petitioner contended that this contravened Section 39(7) and that Rule 61(5) constituted excessive delegation. The respondents agreed to file an affidavit addressing these concerns. The case was adjourned for further proceedings on 12th February, 2019. Case-Laws GST Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371576