GST Return Due Dates Extended: CBEC Notifications/ GST Council Recommendations

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. GST Council Recommends 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:

Period  Dates
Jul- Sep 2017 31 Dec 2017
Oct- Dec 2017 15 Feb 2018
Jan- Mar 2018 30 Apr 2018

Revised Monthly/ Quarterly Due Dates for GSTR-1 upto Mar. 2018 notified by CBEC

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

Period Date
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

Revised Monthly/ Quarterly Due Dates for GSTR-1 upto Mar. 2018 notified by CBEC

B. GST Council Recommends 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. GST Council Recommends Extension of Due Date 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:

FORM and Details Original due date Revised due date
GST ITC-04 for the quarter July-September, 2017 25.10.2017 31.12.2017
GSTR-4 for the quarter July-September, 2017 18.10.2017 24.12.2017
GSTR-5 for July, 2017 to Oct. 2017 20th of the following month 11.12.2017
GSTR-5A for July, 2017 to Oct. 2017 20th of the following month 15.12.2017
GSTR-6 for July, 2017 13.08.2017 31.12.2017
TRAN-1 30.09.2017 31.12.2017 (One-time option of revision also to be given till this date)

Note: Revised due dates for subsequent tax periods will be announced in due course.

CBEC Extends GSTR-5 Due Date upto 15 Dec. 2017 for Non-Resident Taxable Person (July~Oct. 2017)

CBEC Extends GSTR-5A (OIDAR) Due Date upto 15 Dec. 2017 for July~Oct. 2017

CBEC Notifies ITC-04 Due Date Extended upto 31 Dec. for July 2017 to Sept. 2017

CBEC Extends Due Date of GSTR-4 (July-Sept. 2017) upto 24 Dec. 2017 for Composition Dealers

CBEC Extends Due Date of GSTR-6 (July 2017) upto 31 Dec. 2017 for ISD

Last Date to Submit Declaration in Form TRAN-1 Extended upto 27 Dec. 2017: CBEC

Last Date to Revise Form TRAN-1 Extended upto 27 Dec. 2017: CBEC

D. CBEC Extends Due Date for GSTR-3B (July 2017)/ Notifies Due Dates for Aug. 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.

CBEC Notifies GSTR-3B Filing/ Tax Payment Due Dates upto March 2018 (20th of Following 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.

Related Posts:

Highlights of Recommendations of 23rd GST Council Meeting dt. 10 Nov. 2017

GST CMP-03 Due Date Extended upto 30 Nov. 2017 by CBEC (Stock Details of Composition Dealers)

Due Date for GST ITC-01 (July~Sept. 2017) Extended upto 30 Nov. 2017: CBEC

21 Comments

  1. Augustine Kuriakose Aug 8, 2017
    • Narasimhan Oct 4, 2017
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  6. Rabi Narayan Patnaik Sep 5, 2017
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  10. DEBASHIS MAJUMDER Sep 23, 2017
  11. Rohini Dolas Sep 26, 2017
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