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Non-operationalisation of GST Network while uploading GSTR-9 / GSTR-3C for F.Y. 2018-19.

Filing of Return — The petitioner submits that in respect of the financial year 2018-19, the GSTR-9, GSTR-9A and GSTR-9C Form have still not been uploaded and, consequently, even though the last date of filing of the same was 31.12.2019, the assessees have not been able to upload the Form. The date of filing of the same now stands extended till 31.03.2020. The grievances raised by the petitioner are numerous. Notices issued. Meanwhile the respondents shall produce deliberations of the GST Policy wing, and the recommendations of the Council. — Sales Tax Bar Association (Regd.) & Anr. Vs. Union of India & Ors. [2020] 20 TAXLOK.COM 065 (Delhi)

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