GSTR-3B is now a return u/s 39: Retrospective amendment from 1st July 2017

Bimal Jain , Last updated: 15 June 2020  
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The CBIC vide Notification No. 49/2019 - Central Tax dated October 09, 2019, has made certain important amendments in the CGST Rules, 2017 (CGST Rules). One of the important amendments is made in Rule 61(5) of the CGST Rules which deals with the Form and manner of submission of monthly return and

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Bimal Jain
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