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

CBEC Notification on Further Extension of GST Return Filing Due Dates for the months of July 2017 & August 2017 in Forms GSTR-1, GSTR-2, GSTR-3, GSTR-3B, GSTR-4, GSTR-5A and GSTR-6

CBEC has notified further extension of Due Dates for GST Returns (GSTR-1/ GSTR-2/ GSTR-3) of July 2017 and August 2017, whereas due dates for filing summary return (GSTR-3B) for July 2017 have already been extended. However, taxes are payable based on GSTR-3B before 25 Aug. 2017/ 20 Sept. 2017 for July 2017/ August 2017 respectively. The invoice-wise details in regular GSTR-1 can be filed later, followed with filing of GSTR-2 and GSTR-3, as per extended due dates.

A. Due Dates for Filing GST Returns (in form GSTR-1/ GSTR-2/ GSTR-3/ GSTR-4/ GSTR-6) for the months of July 2017, August 2017, Sept. 2017 Further Extended as per CBEC Tweet dt. 9 Sept. 2017 and Press Release dt. 9 Sept. 2017

Sl. No. Details/ ReturnTax PeriodRevised Due Date
1GSTR-1July 201710 Oct. 2017*
2GSTR-2July 201731 Oct. 2017
3GSTR-3July 201710 Nov. 2017
4GSTR-4**July-Sept. 201718 Oct. 2017 (No change)
5GSTR-6July 201713 Oct. 2017

* For registered persons with aggregate turnover of more than Rs. 100 crores, the due date shall be 3rd Oct. 2017

** 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.

Recommendations of 21st GST Council Meeting at Hyderabad

Due Dates Extension for GSTR-1, 2, 3, 6 (GST Returns July 2017): CBEC Notifications

A1. Due Dates for Filing GST Returns (in form GSTR-1/ GSTR-2/ GSTR-3) for the months of July 2017 and August 2017 Further Extended as per CBEC Tweet dt. 4 Sept. 2017 followed with CBEC Notification dt. 5 Sept. 2017:

MonthGSTR 1GSTR 2GSTR 3
July 2017Upto 10 Sept. 2017*11 Sept. to 25 Sept. 2017Upto 30 Sept. 2017
Aug. 2017Upto 5 Oct 20176 Oct. to 10 Oct. 2017Upto 15 Oct. 2017

GSTR-1 Filing Due Date Further Extended (upto 10 Oct. 2017) for July 2017

GSTR-1/ 2/ 3 Due Dates Extension: CBEC Notification 29/2017 Central Tax dt. 5 Sept. 2017

A2. Due Dates for Filing GST Returns (in form GSTR-1/ GSTR-2/ GSTR-3) for the months of July 2017 and August 2017 Extended as per CBEC Notifications dt. 8 Aug. 2017

MonthGSTR 1GSTR 2GSTR 3
July 20171 Sept. to 5 Sept. 2017*6 Sept. to 10 Sept. 201711 Sept. to 15 Sept. 2017
August 201716 Sept. to 20 Sept. 201721 Sept. to 25 Sept. 201726 Sept. to 30 Sept. 2017

GSTR-1 Filing Due Date Further Extended (upto 10 Oct. 2017) for July 2017

CBEC has further clarified that no late fees/ penalty would be levied for the aforesaid interim period, to provide a sense of comfort to the taxpayers and to give them an elbow room to attune themselves with the requirements of the changed system.

Relaxation in Due Date for GST Return (July-Aug. 2017): CBEC Press Release dt. 18 June 2017

GSTR-1 Return Due Date Extension: CBEC Notification No. 18/2017 Central Tax dt. 8 Aug.2017

GSTR-2 Return Due Date Extension: CBEC Notification No. 19/2017 Central Tax dt. 8 Aug.2017

GSTR-3 Return Due Date Extension: CBEC Notification No. 20/2017 Central Tax dt. 8 Aug.2017

B1. CBEC Extends Due Date for GSTR-3B (July 2017) Filing upto 25 Aug. 2017/ 28 Aug. 2017

The CBEC has extended the due date for filing of GSTR-3B for July 2017, as under:

GSTR-3B can be filed upto 28 Aug. 2017 in case of Transitional ITC Claim

GSTR-3B Filing Due Date Extended upto 25 Aug. 2017 for Taxpayers not claiming Transitional ITC: CBEC

GSTR-3B Return Due Date Extension: CBEC Notification No. 21/2017 Central Tax dt. 8 Aug.2017

B2. CBEC Notifies Due Dates for Filing of GSTR-3B (Aug. 2017 to Dec. 2017)

The CBEC has issued notification for due dates of filing GSTR-3B for the months from August 2017 to December 2017, as under:

CBEC Notifies Due Dates for GSTR-3B for August 2017 to December 2017

C. CBEC Extends Due Date for GSTR-5A Filing for July 2017 by OIDAR Services Providers upto 15 Sept. 2017

In the case of OIDAR Services Providers, the due date for filing GSTR-5A of July 2017 has been extended upto 15 Sept. 2017, as under:

CBEC Extends Due Date for filing of GSTR-5A (July 2017) by OIDAR Services Providers

D. CBEC Extends Due Date for GSTR-6 Filing for July 2017 by ISD upto 13 Oct. 2017

In lien with recommendations of GST Council, the due date for filing of return in form GSTR-6 by the Input Service Distributors (ISD), has been extended upto 13 Oct. 2017 for the month of July 2017.

Recommendations of 21st GST Council Meeting dt. 9 Sept. 2017 held at Hyderabad

CBEC Extends Due Dates for filing of GSTR-6 (July/ Aug. 2017) by Input Service Distributors (ISD)

E1. What are the Prescribed Due Dates for Filing GST Returns?

Under GST, there are three type of GST Return prescribed (i.e. Form GSTR-1, GSTR-2 and GSTR-3). However, Form GSTR-3B has been separately notified for initial two months (i.e. July and Aug. 2017) for convenience of taxpayers. Form GSTR-3B has been introduced facilitate initial filing of GST Returns in summary/ adhoc manner followed with detailed formats (GSTR-1, GSTR-2 and GSTR-3) in due course during the extended timelines. In any case, the due dates for filing of GST Returns in normal course are as under:

GSTR 1: Details of Outward SuppliesGSTR 2: Details of Inward SuppliesGSTR 3: Consolidated Monthly GST Return
10th of Next Month15th of Next Month20th of Next Month

E2. Summary Return in Form GSTR-3B for July 2017/ August 2017

It may be noted that taxpayers/ dealers registered  under GST need 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 in it’s 21st Meeting at Hyderabad has recommended that GSTR-3B will continue to be filed for the months of August to December, 2017.

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 during the first months (i.e. July and August 2017). 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:

No Penalty on Late Filing of GSTR-3B (July 2017): CBEC Notification

CBEC Notifies Extension of Last Date to Revise Form TRAN-1 upto 31 Oct. 2017

CBEC Notifies Extended Deadline for TRAN-1 Submission upto 31 Oct. 2017

14 Comments

  1. Augustine Kuriakose Aug 8, 2017
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