GST Return Filing Date

GST Return Filing Date

Suggestion made by the GST Council in the 23rd meeting at Guwahati on 10th November, 2017

 

The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has suggested the accompanying facilitative measures for tax payers:

 

GST Return Filing

 

a)      The return filing process is to be further simplified in the following manner:

 

  1. All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018.

 

  1. For filing of details in FORM GSTR-1 till March 2018, taxpayers would be divided into two categories. Details of these two categories along with the last date of filing GSTR 1 are as follows:

 

(a) Taxpayers with annual aggregate turnover upto Rs. 1.5 crore need to file GSTR-1 on quarterly basis as per following frequency:

 

Period

Dates

Jul- Sep

31st Dec 2017

Oct- Dec

15th Feb 2018

Jan- Mar

30th April 2018

  

(b)     Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR-1 on monthly basis as per following frequency:

 

Period

Dates

Jul- Oct

31st Dec 2017

Nov

10th Jan 2018

Dec

10th Feb 2018

Jan

10th Mar 2018

Feb

10th Apr 2018

Mar

10th May 2018

  

  1. The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entire period without requiring filing of GSTR-2 & GSTR-3 for the previous month / period.

 

b)      A large number of taxpayers were unable to file their return in FORM GSTR-3B within due date for the months of July, August and September, 2017. Late fee was waived in all such cases. It has been decided that where such late fee was paid, it will be re-credited to their

 

Electronic Cash Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for discharge of their future tax liabilities. The software changes for this would be made and thereafter this decision will be implemented.

 

c)      For subsequent months, i.e. October 2017 onwards, the amount of late fee payable by a taxpayer whose tax liability for that month was ‘NIL’will be Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) instead of Rs. 200/- per day (Rs. 100/- per day each under CGST & SGST Acts).

  

Manual Filing

 

d)      A facility for manual filing of application for advance ruling is being introduced for the time being.

 

 

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn exports imports free of cost

 Is GST registration required for a public sector undertaking?

 Is amendment of GST registration allowed in India?

 Cancellation of GST registration in India

Centralized GST registration of services permitted in India?

 Retired from business ownership. Fresh GST registration in India?

Central Tax Notification No 50 of 2017 dt 24th October, 2017 under GST

Integrated Tax (Rate) Notification No. 41 of 2017 DT 23rd October, 2017, GST

Union territory tax (Rate) Notification No. 40 of 2017 DT 23rd October, 2017, GST

Central Tax (Rate) Notification No 40 of 2017 dt 23rd October, 2017 under GST

CUSTOMS Notification No. 79 of 2017 dt 13th October, 2017

CUSTOMS Notification No. 78 of 2017 dt 13th October, 2017

Import of goods attracts IGST but not CVD under GST regime

Import goods attracts IGST and CVD under GST regime

Import Goods attract IGST, CVD and Compensation Cess under GST regime

Safeguard duty and Anti-dumping duty after GST implementation 

GST rate changes 06th October, 2017

Reduced GST rates as per GST council meet 09th September 2017

Revised GST rates on 11th June, 2017

GST exemptions for SME

GST, Composition scheme changes

Rate of GST on Woven fabrics of metal thread and metallised yarn

GST amount of rate on purchase or sale of Embroidered badges, motifs

GST payable rate on Quilted textile products in the piece business

GST for textile articles, laminated textile fabrics, impregnated or coated textile fabrics, textile articles

GST rate tariff for Crocheted fabrics and knitted fabrics

What is Third Party Exports? Difference between manufacturer exporter and third party exporter.

What is VACIS exam in US import customs clearance

When can an exporter release bill of lading from shipping company?

When does exporter get EP copy of shipping bill after customs clearance

Which category of exporter are you? Merchant Exporter,Manufacturer exporter,Service exporter Project Exporter or Deemed Exporter

 How to make DA mode of payment safe

How to make delay in delivery of Shipment?

 How to minimize import cargo clearance time? An open logic proposal to WTO

How to obtain a duplicate BL, if original bill of lading lost.

How to obtain GSP - Certificate of Origin?

How to obtain Phyto sanitary certificate. What is phytosanitary certification

 How to obtain waiver on detention/ demurrage on imported goods/container from Shipping company/CFS


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers