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Query about rule 86b

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Sanjiv Daga

12 Points Posted on 23 January 2021

is rule 86b applicable for December gstr 3b?

Replies (2)

Quick Summary

This discussion seeks clarification on whether Rule 86B applies to the December GSTR 3B return. While the notification states it's effective from 1st January, there are two interpretations: it applies to transactions from January or to the December return filed in January. It's advised to follow the rule for the December return due to the department's strictness and new powers for registration cancellation.

S P

102 Points Posted on 23 January 2021

As it is mentioned in Notification that it will be effective from 1st day of January,
There can be 2 interpretations that - it will be effective for transactions happened from 1st day of January so it will be applicable from jan month return and there is another interpretation that it will be applicable from Dec month return as the same is filed in Jan month.

Besides all, it is suggested to follow the same for Dec month return as the department became so rigid now and it eases the rules for cancellation of registration for officers. So officers can do the cancellation whenever they seems it perfect.