CA Moksh Kathuria

♣ Amendments are going on under GST on a very rapid way just to give relaxation to tax payers and once again changes have been done in 23rd GST Council Meeting.

♣ In this article, I tried to cover maximum changes which have been done in 23rd GST council meeting which will affect most of the tax payers.

Main Provision:-

Changes recommended in 23rd GST Council Meeting can be summarised as under:-

1.) Return filing:-

(a) GSTR-3B:GSTR-3B would be filed by all the tax payers along with payment of taxes by 20th of the succeeding month till March, 2018.

(b) GSTR-1 – Due dates for Filing of Return

“Quarterly Return” for those whose “Monthly Return”for those whose aggregate turnover up to Rs. 1.50 Cr. “Monthly Return” for those whose aggregate turnover is more than Rs. 1.50 cr.
Period Dates Period Dates
Jul- Sep 31st Dec 2017 Jul- Oct, 2017 31st Dec 2017
Oct- Dec 15th Feb 2018 Nov, 2017 10th Jan 2018
Jan- Mar 30th April 2018 Dec, 2017 10th Feb 2018
Jan, 2018 10th Mar 2018
Feb, 2018 10th Apr 2018
Mar, 2018 10th May 2018

(c) GSTR-2 and GSTR-3:-

  • Has been postponed till March, 2018.
  • Returns for the period of July, 2017 to March, 2018 would be worked out by a Committee of officers.

(d) Late fees on Returns:-

  • Late fees for the month of July, Aug, Sep. has already been waived and it has been decided that such late fees will be credited in electronic cash ledger under ‘Tax’ head instead of ‘Fee’ head so as to enable them to use that amount to discharge their future tax liabilities.
  • Late fees on subsequent months, i.e. October, 2017 onwards
Late fees payable by a tax payer whose Tax liability for that month was ‘Nil’. Late fees payable by a tax payer whose Tax liability for that month was other than ‘Nil’.

Rs. 20/- per day

{Rs.10 (CGST) and Rs.10 (SGST)}

Instead of Rs.200/- per day

Rs.100 (CGST) and Rs.100 (SGST)}

Rs. 50/- per day

{Rs.25 (CGST) and Rs.25 (SGST)}

Instead of Rs.200/- per day

{Rs.100 (CGST) and Rs.100 (SGST)}

2.) Extension of dates for furnishing forms:-

Due dates of the following forms has been extended because taxpayers could not file these returns due to technical glitches.

Forms Original Date Revised Due Date

(Containing details of Inputs, CG sent to Job Workers)

(July –Sep.), 2017

25/10/2017 31/12/2017

(For Composition Dealer) (July –Sep.), 2017

18/10/2017 24/12/2017

(For Non –Resident Taxable Person) for the month of July, 2017

20/08/2017 or 7 days from the last date of registration.  Whichever is earlier. 11/12/2017

(For OIDAR Services providers) for the month of July, 2017

20/08/2017 15/12/2017

(For ISD) for the month of July, 2017.

13/08/2017 31/12/2017
TRAN-1 30/09/2017 31/12/2017

(One time option of revision also to be given till this date)

* Revised due dates for subsequent tax periods will be announced in due course.

3.) More relaxation for Service Providers:-

(i) Exports of Services to Nepal and Bhutan have already been exempted from GST.

Now, Such Exporters are eligible for claiming Input Tax Credit (ITC) in respect of Goods and Services used for affecting such exempt supply of services to Nepal and Bhutan.

(ii)     After giving exemption to such supplies providing services through e-commerce platform from obtaining compulsory registration provided their aggregate turnover does not exceed Rs.20 Lakhs.

Now, all Services providers whether supplying intra-state, inter-state or through e-commerce operator, will be exempt from obtaining GST registration, provided their aggregate turnover does not exceed Rs.20 Lakhs (Rs.10 Lakhs in special category states except J&K).

4.) Changes recommended in Composition Scheme:-

(i) Tax rate @ 1% will be charged under composition scheme for manufacturers and traders on Taxable Turnover excluding exempt supply of goods.

(ii)    Composition dealer will be allowed to make supply of services up to Rs. 5 Lakhs per annum within overall limit of composition dealer.

(iii) Eligibility for composition dealer will be increased to Rs.1.5 Cr. per annum. This change recommended by the GST Council will be implemented only after the necessary amendment of CGST Act and SGST Act.

5.) Changes relating to GST rates on Restaurant Services:-

Rate @ 5% will be charged (Without ITC) Rate @18% will be charged (With Full ITC)
* All standalone restaurants (Whether AC or Non AC) including takeaways. * Outdoor Catering will continue be at 18% with full ITC.
* Restaurants in hotel premises having room tariff of less than Rs.7500/- per unit per day. * Restaurants in hotel premises having room tariff of Rs. 7500/- and above per unit per day (even for a single room).

(If you have any query regarding GST you can reached the author on or on

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October 2020