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Validity of Circular No.07/07/2017 (System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B)

Filing of Return — The petitioner confined his challenge to the validity of Circular No.07/07/2017-GST File No.349/164/2017-GST dated 01.09.2017 as being violative of Section 39 of the CGST Act, 2017; and Rule 61(5) of the Rules, 2017. The respondents stated that 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. The petitioner further submitted that sub-rule 5 of Rule 61 of the Rules states that the Commissioner, by notification, can specify the manner and condition subject to which return in Form GSTR-3B can be electronically furnished. Thus, it amounts to excessive delegation, beyond the legislative mandate of Section 39 of the Act. Time granted to the respondents to file an Affidavit. — Anil Goel & Associates Vs. Union of India & Ors. [2018] 6 TAXLOK.COM 56 (Delhi))