https://www.taxtmi.com/forum/issue?id=115971 Section 16(4) restricts the timeframe for availing ITC to the due date for the return under Section 39 for the relevant September or the annual return, and the central dispute is whether Form GSTR 3B qualifies as the Section 39 return. The document records conflicting practitioner views and the Gujarat High Court reasoning questioning GSTR 3B's status, notes retrospective notifications treating GSTR 3B as a return, and outlines two responses to notices: litigate the legal characterization of the return (including writ petitions) or pursue administrative representations to GST policy bodies while compiling transactional evidence to contest departmental notices. en-us Mon, 03 Feb 2020 20:33:50 +0530 Thu, 23 Jan 2025 15:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115971 Section 16(4) restricts the timeframe for availing ITC to the due date for the return under Section 39 for the relevant September or the annual return, and the central dispute is whether Form GSTR 3B qualifies as the Section 39 return. The document records conflicting practitioner views and the Gujarat High Court reasoning questioning GSTR 3B's status, notes retrospective notifications treating GSTR 3B as a return, and outlines two responses to notices: litigate the legal characterization of the return (including writ petitions) or pursue administrative representations to GST policy bodies while compiling transactional evidence to contest departmental notices. Discussion-Forum GST Mon, 03 Feb 2020 20:33:50 +0530 https://www.taxtmi.com/forum/issue?id=115971