On account of apprehensions by trade & industry relating to last date for availment of ITC for the period July 2017 to March 2018 & with a view to give more time for the same, the last date for furnishing GSTR-3B for Sept., 2018 is being extended up to 25th Oct.2018. Relevant Notification is as follows-
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 55/2018 — Central Tax
New Delhi, the 21st October, 2018
G.S.R.1050(E) — In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification number 34/2018 — Central Tax dated the 10th August, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.761(E), dated the 10th August, 2018, namely:—
In the said notification in the first paragraph, after the third proviso, the following proviso shall be inserted, namely: —
“Provided also that the return in FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25th October, 2018.”.
[F. No. 349/58/2017-GST (Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note:- The principal notification number 34/2018 was published in the Gazette of India, vide number G.S.R. 761(E), dated the 10th August, 2018 and was last amended by notification number 47/2018 was published in the Gazette of India vide number G.S.R. 858(E), dated the 10th September, 2018.
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Press release
21st October, 2018
Subject: Extension of due date to 25th October, 2018 for furnishing return in the FORM GTR-3B for the month of September, 2018
It has been brought to notice that there have been apprehensions by trade and industry relating to the last date for availment of ITC for the period July, 2017 to March, 2018. In order to remove doubts, it was clarified that as per the law, the last date for availing lTC in relation to the period from July, 2017 to March, 2018 is the last date for the filing of return in the FORM GSTR-3B for the month of September, 2018,
2. In view of the said apprehensions and with a view to give sonic more time to the trade and industry, the last date for furnishing return in the FORM GSTR-3B for the month of September, 2018 is being extended up to 25th October, 2018. Relevant notification will follow shortly.
3. The extension of the said due date also implies that the last date for availment of ITC for the period July, 2017 to March, 2018 also gets extended up to 25th October, 2018,
4. It may also be noted that the Government has extended the last date for furnishing of return in FORM GSTR-3B for the month of September, 2018 for certain taxpayers who have been recently migrated from erstwhile tax regime to GST regime vide notification No. 47/2018- Central Tax dated 10th September, 2018. For such taxpayers, the extended date i.e. 31st December, 2018 or the date of filing of annual return whichever is earlier will be the last date for availing ITC, in relation to the said invoices issued by the corresponding suppliers during the period from July, 2017 to March, 2018.
GST Portal Issues – Nightmare for Taxpayers / Tax consultants
Guys Need Not To Bother…At The Time Of Assessment We Will Explain The Authorities Physically.. Or Else Will Go To High Court….No Need Of Taking Tension.If One Cannot MCorrect His Mistakes In Annual Return Then What Is The Use Of This Return…
Sir,
Many of the Tax payers made inadvertent mistakes while filing TRAN-1, availment of ITC, Filing of GSTR-3B. Availment of Double payment of credits were also taken place in many occasion due to issues related to GST portal.
We would like to know, any interest is imposed on Tax payers on such mistakes due to issues of GST Portal.
i already filed return what can i do now. is it possible to claim input. i advised last date to claim input will be 31.12.2018.
This kind of government approach is useful only who file returns on last date or who file returns after due date. When GSTR1 is extended , equivalently GSTR3B for the month september has to extend. otherwise it looks illogical.
On 18th Finance Ministry clearly announced that no date extension for filing GSTR-3B for September-18, we strictly workout our maximum efforts, not achieved full target, filed on 20th, again he declared date extension, what is the use, oxygen served after patient died
This is example how government playing with people, no value for sincerity, hard work. this is shameful
govt ko ye nhi malum ki kaun sa kam pahle hona chahiye aur kaun sa kam bad unhe practical problem se koi matlab nahi ye sirf amendment krna jant hai abi tak to sara time gstr me hi lag gaya aur audit to pending hi rah gaya
Due date extension after due date of 3B is just like…giving oxygen to patient after death.
ye sare milkar hame pagal bana rahe
bureacratic approach being silent up to dead line and after date is over issuing extension playing with the minds and troubling the tax payers and stake holders
What can we do now when we have already filed the returns. How can we claim ITC now?
It’s very shameful for the govt, to extend due date after expire of the previous due date..
Totally not enough since tax payer need more time to verify and reconcile the input tax credit statement GSTR3B and GSTR2A. Because of it is very difficulty to find out particular month tax invoice in GSTR2A. For example a tax payer received tax invoice for the month of July 2017 and reported the same in their GSTR3B for the month of July 2017. But respective vendor reported the invoice in the month of September 2018. The receiver should verify their GSTR2A till September 2018 to reconcile the tax invoice, which reported in the July 2017 STR3B. GSTR2A should be update based on tax invoice date, those uploaded in the tax payer portal account after GSTR1 filed by respective supplier end. But current system is data is uploaded based on return period month only. So this is very difficulty to reconcile the ITC statement between GSTR3B and GSTR2A.
INPUT TAX CREDITFOR JULY2017-MARCH2018
CONFUSION BE CLEARED IT CAN NOT BE DENIED/GSTR-3B-SEPT18LAST DT20/10-NO NO IT SHALL BE 31-12-18 WITH PROPER ADVT
Date Extended after due Date of 3B, Not useful at all.