With the above mentioned notification it has been made clear by GST department that GSTR 3B is a GST return as earlier there were contentions/ cases that GSTR 3B is not a return and it’s just a challan to pay tax and so it’s due date can’t decide the limit to take ITC on input but this government has made clear that GSTR 3B is a return and not a mere challan. Now the government has made clear the timeline for furnishing GSTR 3B till 31st March 2020 as after that new return’s will replace the old return i.e. GSTR 3B and GSTR 1.
You can download the entire notification here: //www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-44-central-tax-english-2019.pdf;jsessionid=73879E6C80BE751F7793CE806CB51943
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