Input Tax Credit — The petitioner submitted that the impugned press release dated 18.10.2018 provides that with tax payers self assessing and availing ITC through return in FORM GSTR-3B, the last date for availing ITC in relation to the invoices issued by the corresponding suppliers during the period from July, 2017 to March, 2018 is the last date for the filing of such return for the month of September, 2018 i.e. 20th October, 2018. Sub-section (4) of section 16 of the Act contemplates furnishing of return under section 39 thereof which is in FORM GSTR-3 whereas FORM GSTR-3B is to be furnished in the circumstances, as contemplated under sub-rule (5) of rule 61 of the rules. Therefore, the impugned press release is contrary to the provisions of the Act and the rules. Notice Issued. — Aap And Co., Chartered Accounts Throu Authorised Partner Vs. Union of India [2018] 7 TAXLOK.COM 014 (Guj)