Extension of due dates for filing GSTR1 GSTR2 and GSTR3 returns for the month of July 2017 to October and November 2017 as per GST Council Recommendations
GSTR-1 Return due date for July 2017 extended to 10th October 2017
Press Information Bureau
Government of India
Ministry of Finance
09-September-2017 20:19 IST
Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017
The GST Council, in its 21st meeting held at Hyderabad on 9th September 2017, has recommended the following measures to facilitate taxpayers:
(a) In view of the difficulties being faced by taxpayers in filing returns, the following revised schedule has been approved:
|Details / Return||Tax Period||
Revised due date
For registered persons with aggregate turnover of more than Rs. 100 crores, the due date shall be 3rdOctober 2017
|4||GSTR-4||July-September, 2017||18-Oct-17 (no change)|
Table-4 under GSTR-4 not to be filled for the quarter July-September 2017. Requirement of filing GSTR-4A for this quarter is dispensed with.
Due dates for filing of the above mentioned returns for subsequent periods shall be notified at a later date.
(b) GSTR-3B will continue to be filed for the months of August to December, 2017
(c) A registered person (whether migrated or new registrant), who could not opt for composition scheme, shall be given the option to avail composition till 30th September 2017 and such registered person shall be permitted to avail the benefit of composition scheme with effect from 1st October, 2017.
(d) Presently, any person making inter-state taxable supplies is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration. It has been decided to allow an exemption from registration to persons making inter-State taxable supplies of handicraft goods upto aggregate turnover of Rs. 20 lacs as long as the person has a Permanent Account Number (PAN) and the goods move under the cover of an e-way bill, irrespective of the value of the consignment.
(e) Presently, a job worker making inter-State taxable supply of job work service is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration. It has been decided to exempt those job workers from obtaining registration who are making inter-State taxable supply of job work service to a registered person as long as the goods move under the cover of an e-way bill, irrespective of the value of the consignment. This exemption will not be available to job work in relation to jewellery, goldsmiths’ and silversmiths’ wares as covered under Chapter 71 which do not require e-way bill.
(f) FORM GST TRAN-1 can be revised once.
(g) The due date for submission of FORM GST TRAN-1 has been extended by one month i.e. 31st October, 2017.
(h) The registration for persons liable to deduct tax at source (TDS) and collect tax at source (TCS) will commence from 18th September 2017. However, the date from which TDS and TCS will be deducted or collected will be notified by the Council later.
2. The GST Council has decided to set up a committee consisting of officers from both the Centre and the States under the chairmanship of the Revenue Secretary to examine the issues related to exports.
3. The GST Council has also decided to constitute a Group of Ministers to monitor and resolve the IT challenges faced during GST implementation.
Download Notification 30/2017 Click Here >>
As per the Government Official Twitter handle, GST Council has decided to extend due dates for filing GSTR1 GSTR2 and GSTR3 returns for the month of July and August 2017.
The Revised and extended due dates for filing GSTR1 GSTR2 and GSTR3 returns are as under:
|July 2017||10th September, 2017||25th September, 2017||30th September, 2017|
|August 2017||5th October, 2017||10th October, 2017||15th October, 2017|
Notifications issued for the extension is under:
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
Notification No. 29/2017-Central Tax
New Delhi, the 5th September, 2017
G.S.R. 1129(E).— In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of notifications No. 18/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 994 (E) dated the 8th August, 2017, No. 19/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 995 (E), dated the 8th August, 2017 and No. 20/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 996 (E), dated the 8th August, 2017, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, specified in subsection (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act as specified in column (3) of the Table below for the month as specified in column (2) of the said Table, till the time period as specified in the corresponding entry in column (4) of the said Table, namely:—
|Sl No.||Month||Details/Return||Time period for furnishing of
|1.||July, 2017||FORM GSTR-1
|Up to 10th September, 2017
11 – 25th September, 2017
Up to 30th September, 2017
|2.||August, 2017||FORM GSTR-1
|Up to 5th October, 2017
6 – 10th October, 2017
Up to 15th October, 2017
[F. No. 349/74/2017-GST]
SHANKAR PRASAD SARMA, Under Secy.