According to the relief provided by the government in GST, the GSTR-3 returns from July 11 to September 15 are to be filled in September and the return in the month of August is to be filled by September 26. Apart from this, the GSTR 3B returns in July will be available by August 20 and the return date for August is 20th September.

 "As per Section 140 of CGST Act, the registered person has forwarded the input tax credit to the person who has filed the return of previous law, and in some cases it is applicable to stock up to June 30. According to the provisions of the law, if IT returns are filed in farm trans-1, this ITC is available, which will be filled by September 30. However, currently there is no facility to return the trans-1 form in the GSTN network. Although registered businessmen are not entitled to claim ITC, they are being deprived of their rights. On the other hand, the form of liability for the month of July and August of the month does not facilitate ITC to the dealers as per the Transitional provisions in GSTR 3B.

Due to non-availability of ITC, there has been a situation of double taxation burden on the trade, which is very harmful in the times of difficulty falling trade in the beginning of new law implementation. It also damages the credibility of the government because of the different implementation of provisions in the law.

Register Taxable Person can demand that ITC as per the GST law, registered businessmen should immediately ensure that ITC can be found and if it seems to have been done incorrectly, ITC should be penalized and penalized on the same. If the ITC is not resolved even before 20^th of August, 2017 than GST Register person can challenge this approach in court by way of public Interest litigation (PIL).