Don’t wait for the last date
Attention Taxpayers !
FILE GSTR-3B Today !
Return filing deadline relaxed for July, 2017. Last dates for filing returns (GSTR-3B, GSTR-1, GSTR-2 & GSTR-3) and making tax payments for July, 2017 are given below:
|Form||For July, 2017|
|GSTR-3B||Taxpayers who do not want to avail transitional credit in this month in FORM GST TRAN-1:-
|For taxpayers wanting to avail transitional credit in this month in FORM GST TRAN-1 :-
|GSTR-1||1st – 5th September|
|GSTR-2||6th -10th September|
|GSTR-3||11th – 15th September|
Do not worry if you are not able to avail of the transitional credit this month, you can utilize it later also because it will get credited in your electronic ledger, provided you file FORM GST IRAN-1 on or before 30th September, 2017.
Salient Features of FORM GSTR-3B
♣ FORM GSTR-3B to be filed mandatorily by all normal registered taxpayers.
♣ NIL returns to be filed in case of no business.
♣ Summary of information about sale and purchase, available Input Tax Credit (ITC), tax payable, and tax paid is to be furnished.
♣ All input tax credits availed and utilized will be posted in ITC Ledger.
♣ Unutilized ITC can be used in subsequent months.
♣ While filing up FORM GSTR-3B, don’t forget to save partially filled form by clicking SAVE GSTR-3B button.
♣ After SUBMIT no modification is possible, therefore, fill the details carefully before pressing SUBMIT.
♣ If FORM GST TRAN-1 is submitted, click CHECK BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State Tax and Cess (this includes transitional credit also).
Who should not file FORM GSTR-3B?:- Not to be filed by Input Service Distributor (ISD), a Non-Resident Person, Tax Collector at Source (TCS), Tax Deductor at Source (TDS) & Composition Dealers.
Payment of tax through any NEFT/RTGS takes time to get reflected in cash ledger. Without payment getting reflected in cash ledger, return can’t be filed. Hence do not wait for last minute payment & return filing.