STN VP Shashi Bhushan Singh during a webinar, clarifies that transitional ITC cannot be claimed in GSTR-3B, says that “The legal provisions don’t allow claiming transitional credit through Form GSTR-3B, they have to claim through Transition Forms”; Further explains that any revision in said Return must be routed through Forms GSTR-1, GSTR-2 and GSTR-3; While no refund can be claimed under Form GSTR-3B, excess ITC can be carried forward to subsequent months for setting off liability; Where there are no inward or outward supplies during July & August, ‘Nil’ return must be filed; Composition scheme dealers shall file Form GSTR-4 in the month of October, while e-commerce operators supplying own goods & services will require to file Form GSTR-3B, but in other cases, they will deduct TCS and file Form GSTR-8 which is yet to be notified