Whether Form GSTR-3B is a return or not under the CGST Law


Last updated: 17 December 2021

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court of India in Union of India & Ors. v. Aap and Company [Civil Appeal No(s). 5978/2021 dated December 10, 2021] reversed the judgment of the Hon'ble Gujarat High Court, ruling that FORM GSTR-3B is not a return under Section 39 of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
Civil Appeal No(s). 5978/2021 dated December 10, 2021

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Bimal Jain
Published in GST
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