Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 on wards vide Notification No. 64/2017 – Central Tax
Seeks to extend the due date for submission of details in FORM GST-ITC-04 vide Notification No. 63/2017 – Central Tax. In the said notification, for the words, figures and letters the 30th day of November, 2017, the words, figures and letters the 31st day of December, 2017 shall be substituted.
Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July, 2017 till the 31st day of December, 2017.
CBEC extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 vide Notification No. 61/2017 – Central Tax dated 15th November 2017
CBEC extends the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 vide Notification No. 60/2017 – Central Tax
CBEC vide Notification No. 59/2017 – Central Tax notifies that Form GSTR-4 for quarter July to Sep, 2017 can be submitted till 24.12.2017. Earlier the extended due date was 15th day of November, 2017.
Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores vide Notification No. 58/2017 – Central Tax
Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.
Notification No. 56/2017-Central Tax Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.
97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.
