Return in Form GSTR-3B is only a form not a return in lieu of Form GSTR-3

Gujrat High Court in case  of AAP & Co. v UOI held that Return in Form GSTR-3B is only a temporary form till due date of filing return in Form GSTR-3 is notified. However filing of GSTR – 3B restricting ITC relating to the invoices issued during the year up to due date of GSTR – 3B for the month of Sep of next financial year or annual return whichever is earlier is illegal bcoz GSTR-3B is not the return under section 39 and ITC can be availed upto filing of Annual return. So, Input Tax Credit related to FY 17-18 can also be availed till now before filing of annual return.