- FILING OF RETURNS (PERIOD FOR REGULAR TAX PAYERS)
- 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.
FILING OF RETURNS (PERIOD FOR COMPOSITION SCHEME DEALER, ISD AND CASUAL TAXABLE PERSONS- Exports of services to Nepal and Bhutan have already been exempted from It has now been decided that such exporters will also be eligible for claiming Input Tax Credit In respect of goods or service used for effecting such exempt supply of services to Nepal and Bhutan.
Recommendations made by the GST Council in the 23rd meeting at Guwahati on 10th November, 2017

EFFECTIVE FROM 15/NOVEMBER/2017
S.NO | RETURNS | APPLICABILITY | LAST DATE FOR FILING | ||||||||
1 | GSTR-3B | Regular Dealer | 20th of the succeeding month till March, 2018. | ||||||||
2 | GSTR-1 | Taxpayers with annual aggregate turnover more than Rs. 1.5 crore |
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
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3 | GSTR-1 | Taxpayers with annual aggregate turnover up to Rs. 1.5 crore |
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4 | GSTR-2 | Regular Scheme | NO DATES IS ANNOUNCED | ||||||||
5 | GSTR-3 | Regular Scheme | NO DATES IS ANNOUNCED |
LATE FEES WAIVED FOR:
PENALTY REDUCED FOR LATE FILING OF RETURNS (FROM THE MONTH OF OCTOBER)
S.NO | OLD PROVISION | NEW PROVISION |
1. | 200/- per day (Rs. 100/- per day each under CGST & SGST Acts). | 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) |
S. No. | FORM and Details | Original due date | Revised due date |
1 | GST ITC-04 for the quarter
July-September, 2017 |
25.10.2017 | 31.12.2017 |
2 | GSTR-4 for the quarter July-September, 2017 | 18.10.2017 | 24.12.2017 |
3 | GSTR-5 for July, 2017 | 20.08.2017 or 7 days from the
last date of registration whichever is earlier |
11.12.2017 |
4 | GSTR-5A for July, 2017 | 20.08.2017 | 15.12.2017 |
5 | GSTR-6 for July, 2017 | 13.08.2017 | 31.12.2017 |
6 |
TRAN-1 |
30.09.2017 |
31.12.2017 (One-
time option of revision also to be given till this date) |
Further benefits for service providers 🙂
EXEMPTION LIMIT FOR REGISTER UNDER GST FOR SERVICE PROVIDER THROUGH E-COMMERCE PORTAL
In an earlier meeting of the GST Council, it was decided to exempt those service providers whose annual aggregate turnover is less than Rs. 20 lakhs (Rs. 10 lakhs in special category states except J &K) from obtaining registration even if they are making inter-State taxable supplies of services.
As a further measure towards taxpayer facilitation, it has been decided to exempt such suppliers providing services through an e-commerce platform from obtaining compulsory registration provided their aggregate turnover does not exceed twenty lakh rupees. As a result, all service providers, whether supplying intra-State, inter-State or through e-commerce operator, will be exempt from obtaining GST registration, provided their aggregate turnover does not exceed Rs. 20 lakhs (Rs. 10 lakhs in special category States except J & K).