GOODS AND SERVICES TAX
PAYMENT OF TAX IS COMPLETE
Amount of tax payable is debited from
electronic cash/credit ledger.
MERE DEPOSIT INTO LEDGER IS NOT ENOUGH!
Interest on tax liability for the month of July, 2017 will have to be paid for the period starting from 26.08.2017 to the date on which cash/credit ledger is debited for payment of tax:-
1. Even if FORM GSTR-3B is submitted by the due date but the cash / credit ledger has not been debited; or
2. FORM GSTR-3B is not submitted at all by the due date.
Late fee for delayed filing of return in Form GSTR-3B only has been dispensed with
Revised Due dates for filing of details and returns for the month of July – August, 2017 are given below:-
|Details to be furnished||For July, 2017||For August, 2017|
|Return in FORM GSTR-3B||Date Already Over||20th September, 2017|
|Details of outward supplies in FORM GSTR-1||Upto 10th September, 2017||Upto 5th October, 2017|
|Details of inward supplies in FORM GSTR-2||11 – 25th September, 2017||6 – 10th October, 2017|
|Return in FORM GSTR-3||Upto 30th September, 2017||Upto 15th October, 2017|
Note: In case where registration has been applied for within 30 days of being liable for registration in the month of July, 2017 but registration has been granted in the month of August, 2017, one single return for the month of July, 2017 & August, 2017 (FIRST RETURN) will have to be filed together and tax paid accordingly.
Please adhere to the above schedule to avoid late fees and interest!