Extension of date of filing for Form GSTR 3B

As we know the last date for filing of form GSTR 3B is 20th Aug 2017 but since the form do not contains any column for claiming the credit that was available at the beginning of GST hence there was a confusion which has now been cleared by extending the date to 28th Aug 2017 but still there is confusion .The notification which is reproduced below says that to claim the credit one has to file GSTR TRANS 1 before filing of 3B which is against the spirit of GST as was discussed intially which says the GSTR TRANS 1 can be filed within 90 days of appointed date being First of July 2017 ie as per initial understanding it can be filed by 30th OCT 2017 but now it is to be filed by 28th Aug 2017 but the law today is this notification which it seems is bound to attract litigation.

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