Whether Form GSTR-3B is a return or not under the CGST Law

Union Of India & Ors. Vs. AAP And Company (Supreme Court)

The Hon’ble Supreme Court of India in Union of India & Ors. v. Aap and Company [Civil Appeal No(s). 5978/2021 dated December 10, 2021] reversed the judgment of the Hon’ble Gujarat High Court, ruling that FORM GSTR-3B is not a return under Section 39 of the Please become a Premium member. If you are already a Premium member, login here to access the full content.