In recent notification, extension is granted for filing FORM GSTR-1 (Outward supplier) & GSTR-2 (Inward supplier) for the month of July & August, so accordingly extension is granted for filing monthly return i.e. FORM GSTR-3 as well.
|Form No.||For the month of||Time period for filing of details in FORM GSTR-1|
|GSTR-1||July, 2017||1st to 5th September, 2017|
|August, 2017||16th to 20th September, 2017.|
|Form No.||For the month of||Time period for filing of details in FORM GSTR-2|
|GSTR-2||July, 2017||6th to 10th September, 2017|
|August, 2017||21st to 25th September, 2017|
|Form No.||For the month of||Time period for filing of details in FORM GSTR-3|
|GSTR-3||July, 2017||11th to 15th September, 2017|
|August, 2017||26th to 30th September, 2017|
What is FORM GSTR-3??
It is a monthly return wherein, every registered taxable person is required to furnish details of Inward and Outward supply.
|FORM GSTR-3 is nothing but a combination of sales and purchase.|
Which Sections, Rules are associated with the Monthly return??
Who are required to file??
Every registered person, other than:
What is this Form is all about??
FORM GSTR-3B consists of two parts Part A & Part B:
Under Part A, following information are required to be furnished:
Intra- State supply,
Tax effect of amendments made in respect of outward supplies
Inward supplies on which tax is payable on reverse charge basis,
Tax effect of amendments in respect of supplies attracting reverse charge
ITC on inward taxable supplies, including imports and ITC received from ISD
Under Part B, following information are required to be furnished:
Apart from above information, verification is also required for the same as:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Points to be noted:
|Central Goods and Services Tax Rules, 2017|
|CBEC notifies date for filing of GSTR-3B for July & August 2017||Notification No. 21/2017-Central Tax||08/08/2017|
|CBEC extends time for filing of Form GSTR-3 for July & August 2017||Notification No. 20/2017-Central Tax||08/08/2017|
|CBEC extends time for filing of Form GSTR-2 for July & August 2017||Notification No. 19/2017-Central Tax||08/08/2017|
|CBEC extends time for filing of Form GSTR-1 for July & August 2017||Notification No. 18/2017-Central Tax||08/08/2017|
Hope this information will help you in your Professional endeavors. For further assistance/query, feel free to write to us.
Author: C S Ekta Maheshwari is the Author of this article and is Company Secretary by profession. The Author can be reached at firstname.lastname@example.org
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