Describing the GST as a fine example of cooperative federalism, Prime Minister Narendra Modi
had on Sunday said the new system was a "festival of honesty" which had ended 'inspector raj' in the country.
Chidambaram also asked how long can the government use the temporary Form GSTR-3B? "Is it legally valid?"
"Why have GSTR-Form 2 and GSTR-Form 3 not been notified even after 12 months?" he asked.
Filing GSTR 3B form is mandatory for all those who have registered for the Goods and Services Tax
(GST). The GSTR 3B is a simple tax return form introduced by the Central Board of Excise and Customs (CBEC) for the month of July and August.
The forms - GSTR-1, GSTR-2 and GSTR-3 - for the months of July and August are to be filed in the month of September.
The GST has come into effect in the country on July 1, 2017.