15/09/2017
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/ Return Tax Period Revised Due Date
1 GSTR-1 July 2017 10 Oct. 2017*
2 GSTR-2 July 2017 31 Oct. 2017
3 GSTR-3 July 2017 10 Nov. 2017
4 GSTR-4** July-Sept. 2017 18 Oct. 2017 (No change)
5 GSTR-6 July 2017 13 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:
Month GSTR 1 GSTR 2 GSTR 3
July 2017 Upto 10 Sept. 2017* 11 Sept. to 25 Sept. 2017 Upto 30 Sept. 2017
Aug. 2017 Upto 5 Oct 2017 6 Oct. to 10 Oct. 2017 Upto 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
Month GSTR 1 GSTR 2 GSTR 3
July 2017 1 Sept. to 5 Sept. 2017* 6 Sept. to 10 Sept. 2017 11 Sept. to 15 Sept. 2017
August 2017 16 Sept. to 20 Sept. 2017 21 Sept. to 25 Sept. 2017 26 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
B. 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
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 Supplies GSTR 2: Details of Inward Supplies GSTR 3: Consolidated Monthly GST Return
10th of Next Month 15th of Next Month 20th 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.
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 J...
