All taxpayers
are required to file return in FORM GSTR-3B along with payment of tax by
20th of the succeeding month till March, 2018.
Due dates
for filing of details in FORM GSTR-1 for the period of July, 2017 –
March, 2018, are given below:-
(a) Taxpayers with annual aggregate turnover upto Rs. 1.5
Crore need to file GSTR-1 on quarterly basis before the due dates
tabulated below:-
|
Period
|
Date
|
|
July- September
|
31st December,
2017
|
|
October- December
|
15th February,
2018
|
|
January- March
|
30th April, 2018
|
(b) Taxpayers with annual aggregate turnover more than
Rs. 1.5 Crore need to file GSTR-1 on monthly basis before the due
dates tabulated below:-
|
Period
|
Date
|
|
July- October
|
31st December,
2017
|
|
November
|
10th January, 2018
|
|
December
|
10th February,
2018
|
|
January
|
10th March, 2018
|
|
February
|
10th April, 2018
|
|
March
|
10th May, 2018
|
- The time period for filing GSTR-2 and GSTR-3 for the period of July. 2017 – March, 2018 would be subsequently notified.
- Amendment facility for FORM GSTR-3B for taxpayers, who have submitted the return but not filed it. will be provided soon.
- Late fee has been waived for the months of July, August & September, 2017. Where such late fee was paid, it will be re-credited to their Electronic Cash Ledger under “Tax” head instead of “Fee- head so as to enable them to use that amount for discharge of their future tax liabilities. This decision will be implemented after making necessary changes in software.
- From the month of October, 2017 on wards, the amount of late fee payable has been reduced from Rs. 200/- per day (Rs. 100/- per day each under CGST & SGST Acts) to the following amounts :-
|
(a) Taxpayers whose tax
liability for the concerned month was “NIL”
|
Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts)
|
|
(b) For all other taxpayers
[other than mentioned in (a)]
|
Rs. 50/- per day (Rs. 25/- per day each under CGST & SGST Acts)
|
