CBEC Notifies Extended Due Dates for GST Returns (GSTR-4/ GSTR-6) upto 15 Nov. 2017

CBEC Notifies Extension of Due Dates for GST Returns (GSTR-4 and GSTR-6) upto 15 Nov. 2017

GST Council, in its 22 Meeting held on 6 Oct. 2017, has recommended that the last date for filing the return in FORM GSTR-4 by a taxpayer under composition scheme for the quarter July-September, 2017 shall be extended from 18 Oct. 2017 to to 15 Nov. 2017. Also, the last date for filing the return in FORM GSTR-6 by an input service distributor (ISD) for the months of July, August and September, 2017 shall be extended from 13 Oct. 2017 to to 15 Nov. 2017.

Accordingly, the CBEC has notified the extended due dates for filing of GST Return in Form GSTR-4 (Composition) and GSTR-6 (ISD) for the period from July 2017 to September 2017, as under:

GSTR-4 Due Date Extended upto 15 Nov.: CBEC Notification 41/2017 Central Tax dt. 13 Oct. 2017

G.S.R. 1255(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, under sub-section (2) of section 39 of the said Act read with rule 62 of the Central Goods and Services Tax Rules, 2017 for the quarter July to September, 2017 till the 15th day of November, 2017.

GSTR-6 Due Date Extended upto 15 Nov.: CBEC Notification 43/2017 Central Tax dt. 13 Oct. 2017

G.S.R. 1257(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supercession of notification No. 26/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1071 (E), dated the 28th August, 2017, except as respects things done or omitted to be done before such supercession, the Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017 and September, 2017 till the 15th day of November, 2017.

Related Posts:

Highlights of Recommendations of 22nd GST Council Meeting at New Delhi

GST Return Due Dates Extended for July-August 2017: CBEC Notifications

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