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HC allows manual filing of GSTR-3B without tax payment as online portal doesn't allow it

April 24, 2019[2019] 105 262 (Gujarat)

GST: Where assessee was not able to file returns in Form GSTR-3B for months November, 2017 onwards and it filed writ petition contending that there was no condition for making payment of tax as a pre-condition for filing return of Form GSTR-3B and in absence of any such provision, on-line system of department, which did not allow filing of returns without payment of tax liability admitted as per such returns, was contrary to legal provisions, assessee was permitted to file manual returns in Form GSTR-3B, which would be subject to final outcome of petition

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