Time for furnishing return u/s. 39 of GST Act for September to be treated as 30th November

Sherli Prasad Vs Union of India (Kerala High Court) Kerala High Court held that the time limit for furnishing the return for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017. Thus, claim for Input Tax Credit to be processed accordingly. Facts- This batch of writ petitions contains three sets of cases. In some cases, the respective supplier had remitted the tax (GST) but not reflected in their return GSTR due to some technical reasons. Another set of petitioners are those who have received the goods or services and have valid tax invoic...