GST

The CBEC has notified further extension of Due Dates for GST Returns in Forms GSTR-1/ GSTR-2/ GSTR-3 in respect of the initial 2 months (i.e. July and August 2017) post GST implementation. However, taxes are payable based on a simple/ summary/ adhoc return (in Form GSTR-3B), before 25 Aug. 2017* (extended from 20 Aug. 2017) for July 2017 and 20 Sept. 2017 for Aug. 2017. 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.

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.

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

July 2017 :

• GSTR 1 : 5 Sept. 2017
• GSTR 2 : 10 Sept. 2017
• GSTR 3 : 15 Sept. 2017

August 2017 :

• GSTR 1 : 16 Sept. to 20 Sept. 2017
• GSTR 2 : 21 Sept. to 25 Sept. 2017
• GSTR 3 : 26 Sept. to 30 Sept. 2017

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. 4th September. 2017:

July 2017 :

• GSTR 1 : 10 Sept. 2017
• GSTR 2 : 25 Sept. 2017
• GSTR 3 : 30 Sept. 2017

August 2017 :

• GSTR 1 : 5 Oct 2017
• GSTR 2 : 10 Oct. 2017
• GSTR 3 : 15 Oct. 2017