Today, an Announcement was made in the Press Conference after the 22nd Meeting of GST Council that, for small businesses, the return filing as well the tax payment will be Quarterly.

It was clearly stated that, the said Announcement will operationalize from the quarter beginning from October, 2017.

Later on, in the same Press Conference, it was stated that, the GSTR-3B will have to be filed Monthly by all business (including small businesses) till December, 2017.

However, it was not clarified as to whether the small businesses will have to pay the Tax (on a monthly basis) before uploading their monthly GSTR-3B?

Notably, as per the current practice, the tax payment has to be made first before uploading GSTR-3B. So, if for a moment, it is assumed that, the Monthly GSTR-3B will be uploaded only after making Monthly Tax Payments, then the entire purpose of giving effect to the new scheme of filing Quarterly Returns along with Quarterly Tax Payments (for Small Businesses) will get lost as the Small Tax Payers would already have paid their Monthly Taxes at the time of filing their Monthly GSTR-3B.

Therefore, now it is imperative on the part of Government/ GST Council to issue an appropriate clarification regarding this Confusion as to “Whether the Small Businesses will have to pay Monthly Taxes before filing their Monthly GSTR-3B till December, 2017?”

Further we hope that GST Website will keep pace with Amendments made by GST Council, which is till now not the case as we have seen in case of delayed filing of GSTR-3B, where Penalty been levied despite waiver of the same by Government.

Role of GST Practitioner Under GST


Mayur R. Gadhia

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  1. Sri ni says:

    Which is best for me to file GST returns monthly or quarterly as my firm has gross receipts below one crore.. Which is better for me monthly or quarterly…?

  2. J RAMESH says:

    As from the reading of the decisions it is clear that small businessmen shall file quarterly returns ie only GSTR 1, 2, 3 and nowhere it is specified that GSTR 3B shall also be filed quarterly.
    the due dates for filing GSTR 3B has already been finalised for the period from july to december. and it is well known to us that GSTR 3B cannot be filed without payment of tax is offset with the liability shown in liability ledger.
    So all the assessees has to pay tax on monthly basis, unless a clear announcement made in this regard by the council.

  3. M G BATRA says:

    It is in reference to payment of Taxes by small businessmen for the month of Oct,Nov and Dec 2017, whether it is monthly payment or quarterly payment as now they have the option to submit their return Quarterly because of turnover less than 1.50 Crores.
    Ideally it should be quarterly payment for the Businessmen who prefers to submit quarterly returns.
    Plz advise suitably.

  4. J.MITRA says:

    In accordance with present practice one needs to deposit cash into Electronic cash ledger of gst in order to offset liability before submission GSTR-3B, hence as far as continuation of GSTR-3B submission till December 2017 is concerned, tax required to be cleared monthly for the m/o oct, nov & dec 17 although quarterly return submission rules for small business comes into force from the business transaction month October 17.

  5. CA. C V SURYAM says:

    “Whether the Small Businesses will have to pay Monthly Taxes before filing their Monthly GSTR-3B till December, 2017?”

    As per my view, no need because quarterly return starts from Oct.-Dec. and tax will be have to be paid while filing this quarterly return in January 18. Uptill then, monthly returns for July to Sep shall be required to be filed and paid on monthly basis.

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December 2020