Last date to file GSTR-2 and GSTR-3 extended to 30.11.2017 and 11.12.2017 in India

FORM GSTR-2 AND FORM GSTR-3 FILING LAST DATES EXTENDED

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.

The normal due dates to file Form GSTR-2 and GSTR-3 are 15.8.2017 and 20.8.2017 respectively for the month of July, 2017.

The due dates to file GSTR-2 and GSTR-3 were extended to 31.10.2017 and 10.11.2017 respectively as per the last notification No.30/2017 dated 11.9.2017.

The Central Government has again extended the time limit to file GSTR-2 and GSTR-3 as shown below vide Notification No.54/2017 - Central Tax dated 30.10.2017

MONTH	GSTR-2	GSTR-3
JULY 2017	30.11.2017	11.12.2017

The due dates to file GST returns for the month of August 2017 and later months are to be updated (TBU) as per GST portal.

The relevant Central Government Notification is given below for ready reference:

[To be published  in the Gazette of India, Extraordinary, Part  II, Section 3, Sub-section (i)]

Government of India

Ministry  of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 54 /2017 – Central Tax

New Delhi, the 30th October, 2017

G.S.R. …..(E). In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner hereby makes the following amendments in the notification number 30/2017-Central Tax, dated the 11th  September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1144 (E), dated the 11^th  September, 2017, namely:-

in the table,

a)      against Sl. No. 2, in column (4), for the words, figures and letters “Upto 31st October, 2017”, the words, figures and letters “Upto 30th November, 2017” shall be substituted;

b)      against Sl. No. 3, in column (4), for the words, figures and letters “Upto 10th  November, 2017”, the words, figures and letters “Upto 11th December, 2017” shall be substituted.

[F. No.349/74/2017-GST(Pt.)]

  

(Dr. Sreeparvathy S.L.)

Under Secretary to Government  of India

Composition Scheme opted taxpayers has to file stock details before 30.11.2017

LAST DATE FOR FILING OF STOCK DETAILS IN 

FORM GST CMP-03 ENTENDED TILL 30.11.2017

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

The aggregate turnover limit has been extended two times after 1.7.2017 and the taxpayers are filing compounding scheme options.

The taxpayers who have opted to pay tax under Compounding Scheme Option has to file the details of stock held on the date preceding the date from which the option to pay tax under section 10 of the Act is exercised in FORM  GST  CMP-03   under the Goods and Services Tax Act, 2017.

The time limit to file FORM GST CMP-03 was extended till 31.10.2017 and the same has been extended till 30.11.2017 by the Central Government.

The relevant Central Government Order is given below for ready reference:

F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue

Central Board of Excise and Customs

***

New Delhi, the  28th October, 2017

Order No. 05/2017-GST

Subject:  Extension of  time  limit  for intimation of  details  of  stock  held  on  the  date preceding the  date  from which  the  option  for composition levy is exercised  in FORM GST CMP-03

In exercise of the powers conferred by sub-rule (4) of rule 3 of the Central Goods and

Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act,

2017 (hereafter referred to as “the Act”), on the recommendations of the Council, and in supersession of Order  No.  04/2017-GST   dated  29th   September,   2017,  the  period  for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 of the Act is exercised in FORM  GST  CMP-03  is extended till 30th November, 2017.

(Upender Gupta) Commissioner (GST)

Extension of time till 30.11.2017 to file FORM GST TRAN-1 i.e. stock details of earlier tax regime in India

LAST DATE FOR FILING OF STOCK DETAILS IN 

FORM GST TRAN-1 ENTENDED TILL 30.11.2017

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

To avail input tax credit available in the earlier regime in GST regime each and every taxpayer has to file FORM GST TRAN-1 within 90 days from the date of effect of coming into force of GST Act, 2017.

The time limit to file FORM GST TRAN-1 was extended upto 31.10.2017 and the same has been extended upto 30.11.2017 by the Central Government.

The relevant Central Government Order is given below for ready reference:

F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue

Central Board of Excise and Customs

***

New Delhi, the 28th October, 2017

Order No. 08/2017-GST

Subject: Extension of time limit  for submitting the declaration in FORM GST TRAN-1  under rule 120A of the Central Goods and Service Tax Rules, 2017

In exercise of the powers  conferred  by rule 120A of the Central  Goods  and Services  Tax Rules,  2017  read  with  section  168  of  the  Central  Goods  and  Services  Tax  Act,  2017,  and  in supersession of Order No. 02/2017-GST dated 18th September, 2017, the Commissioner, on the recommendations  of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 30th November, 2017.

(Upender Gupta) Commissioner (GST)

Last date for filing of details of inputs or capital goods sent for job works and received back from jobwork in form GST ITC-04 extended upto 30.11.2017

LAST DATE FOR FILING OF 

FORM GST ITC-04 EXTENDED UPTO 30.11.2017

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

Details of Inputs or Capital goods sent for Job Work and received back from Job Worker were to be furnished by taxpayer in FORM GST ITC-04 on quarterly basis.

In Form GST ITC-04 the following details were to be furnished.

1.  GSTIN

2.  (a) Legal Name

(b) Trade Name, if any

    3. Details of Inputs / Capital Goods Sent for job-work

  3A. Amendment of Details of Inputs / Capital Goods received

                for job-work

4.  Details of Inputs/capital goods received back from job

Worker or sent out from business place of job-work

 4A. Amendments of details of Inputs/Capital goods received

        back or disposed of from business place of job-work.

5.  Verification (by authorised signatory).

The last date for furnishing the above details in Form GST ITC-04 has been extended till 30^th November, 2017 by the Central Government.

The relevant Notification issued by the Central Government is given below for ready reference:

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 53/2017 – Central Tax

New Delhi, the 28th October, 2017

G.S.R. (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for making the declaration in FORM  GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till the 30th day of November, 2017.

[F. No. 349/58/2017-GST(Pt.II)]

(Dr.Sreeparvathy S.L.)

Under Secretary to the Government of India