2018 (12) TMI 345

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....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 va....

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....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 tha....