GST Council Recommendations/ CBEC Notifications on Extension of Due Dates for Filing of GST Returns (Forms GSTR-1, GSTR-2, GSTR-3, GSTR-3B, GSTR-4, GSTR-5A and GSTR-6)
GST Council Recommends/ CBEC notifies due dates/ extended due dates for GST Returns of July, August, Sept. 2017 or subsequent months/ periods based on GST Council recommendations, e.g. Form GSTR-1 GSTR-2, GSTR-3, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, TRAN-1, ITC-04, etc.
A. Revised Due Dates for Filing of GSTR-1 till March 2018
GST Council has recommended that for filing of details in FORM GSTR-1 (till March 2018), the taxpayers would be divided into two categories. Details of these two categories along with the last date of filing GSTR 1 are as follows:
(i) Taxpayers with annual aggregate turnover upto Rs. 1.5 crore need to file GSTR-1 on quarterly basis as per following frequency:
|Jul- Sep 2017||31 Dec 2017|
|Oct- Dec 2017||15 Feb 2018|
|Jan- Mar 2018||30 Apr 2018|
(ii) Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR-1 on monthly basis as per following frequency:
|Jul- Oct 2017||31 Dec 2017|
|Nov 2017||10 Jan 2018|
|Dec 2017||10 Feb 2018|
|Jan 2018||10 Mar 2018|
|Feb 2018||10 Apr 2018|
|Mar 2018||10 May 2018|
B. Revised Due Dates for GSTR 2 and GSTR 3 till March 2018
GST Council has recommended that 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 (i.e. till March 2018) without requiring filing of GSTR-2 & GSTR-3 for the previous month/ period.
C. Revised Due Dates for ITC-04, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, TRAN-1
Taking cognizance of the late availability or unavailability of some forms on the common portal, the GST Council has recommended that the due dates for furnishing the following forms shall be extended as under:
Note: Revised due dates for subsequent tax periods will be announced in due course.
D. Revised Due Dates for GSTR-3B ‘July 2017’ and ‘August 2017 to March 2018’
The CBEC has extended the due date for filing of GSTR-3B for July 2017, upto 25 Aug. 2017 (no transitional credit cases)/ 28 Aug. 2017 (transitional credit cases). Further, CBEC has issued notification for due dates of filing GSTR-3B/ Tax Payment for the months from August 2017 to March 2018, indicating 20th of the following month as the due date for respective month.
It may be noted that taxpayers/ dealers registered under GST were required to file GSTR-3B, an interim summary return for initial 2 months (i.e. July and August 2017), within the above schedule notified by the CBEC. Afterwards the GSTR-3B format was supposed to discontinue and the GST Return was required to be filed in prescribed regular forms only (i.e. GSTR-1, GSTR-2 and GSTR-3). However, GST Council has subsequently recommended that GSTR-3B will continue to be filed for the months of August 2017 to March 2018.
Further, it may be noted that form GSTR-3B has to be filed online only, as the GST portal has not provided taxpayers with any offline utility. GSTR-3B is required to be filed, even if there are no sale purchase transactions. However, certain taxpayers, like Input Service Distributors, Composition dealers, OIDAR services providers, Non-resident taxable person, etc. are not required to file the GSTR-3B.