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of <h1>Gujarat High Court rules GSTR-3B is not a return u/s 39(1) for ITC claims; challenges govt's press release.</h1> The Gujarat High Court examined whether Form GSTR-3B qualifies as a return under Section 39(1) of the Central and State GST Acts, focusing on the time limit for availing Input Tax Credit (ITC). The court analyzed Section 16(4), Section 39, and Rule 61, noting that GSTR-3B was initially a temporary measure due to technical issues with the GSTN portal. The court found that the government's press release, which set the last date for availing ITC based on GSTR-3B filing, was inconsistent with the statutory provisions, as GSTR-3B was not intended as a substitute for GSTR-3.
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