This circular provides consolidated clarifications on filing of GST returns, applicable due dates, late fees, and the procedure for correction of errors, based on decisions of the GST Council and to ensure uniform implementation across the field.

It lays down a return filing calendar for FORM GSTR-1 and FORM GSTR-3B. All registered persons are required to file FORM GSTR-3B on a monthly basis. Filing of FORM GSTR-1 depends on aggregate turnover: taxpayers with turnover up to ₹1.5 crore may file quarterly, while those above ₹1.5 crore must file monthly. Eligible taxpayers may opt for monthly filing even if turnover is up to ₹1.5 crore, but once chosen, the periodicity cannot be changed during the financial year. Composition taxpayers are required to file FORM GSTR-4 quarterly, with specified extensions for initial periods. Filing of FORM GSTR-2 and FORM GSTR-3 for July 2017 to March 2018 is kept pending and will be notified separately.

The circular clarifies the late fee structure. Late fee for delayed filing of FORM GSTR-3B for July to September 2017 has been waived. For October 2017 onwards, the late fee is reduced to ₹20 per day for NIL returns and ₹50 per day for other returns, subject to prescribed limits.

Detailed guidance is provided on rectification of errors in FORM GSTR-3B. Errors relating to under-reporting or over-reporting of tax liability or input tax credit, wrong tax head, or cash ledger mistakes may be corrected using the “edit” facility before offsetting liability. If the return has already been filed, corrections are to be made in subsequent returns, with payment of interest where applicable. Adjustments are to be reported on a net basis in later returns, and refunds may be claimed where adjustment is not feasible. The circular also clarifies that reconciliation of GSTR-3B with GSTR-1 will be undertaken by the department as per law.