Revised due dates are notified for furnishing GSTR-1, GSTR-2 and GSTR-3 for July 2017. Separate timelines are prescribed for registered persons having turnover above ₹100 crore and up to ₹100 crore. Notification No. 29/2017 is superseded.Effective Date: 11th September, 2017Previous Notification:Notification No. 29/2017 – Central Tax dated 05.09.2017
Revised due dates are notified for furnishing GSTR-1, GSTR-2 and GSTR-3 for July 2017. Separate timelines are prescribed for registered persons having turnover above ₹100 crore and up to ₹100 crore. Notification No. 29/2017 is superseded.Effective Date: 11th September, 2017Previous Notification:Notification No. 29/2017 – Central Tax dated 05.09.2017
The time limits for furnishing GSTR-1, GSTR-2 and GSTR-3 for July and August 2017 are extended as specified in the notification. Revised staggered dates are prescribed separately for each return and tax period. Earlier Notifications No. 18/2017, 19/2017 and 20/2017 are superseded.Effective Date: 5th September, 2017Previous Notification:Notification Nos. 18/2017, 19/2017 and 20/2017 – Central Tax dated 08.08.2017
The time limits for furnishing GSTR-1, GSTR-2 and GSTR-3 for July and August 2017 are extended as specified in the notification. Revised staggered dates are prescribed separately for each return and tax period. Earlier Notifications No. 18/2017, 19/2017 and 20/2017 are superseded.Effective Date: 5th September, 2017Previous Notification:Notification Nos. 18/2017, 19/2017 and 20/2017 – Central Tax dated 08.08.2017
Late fee payable under section 47 is fully waived for registered persons who failed to furnish GSTR-3B for July 2017 by the due date. The waiver applies irrespective of tax liability for the said return period.Effective Date: 1st September, 2017
Late fee payable under section 47 is fully waived for registered persons who failed to furnish GSTR-3B for July 2017 by the due date. The waiver applies irrespective of tax liability for the said return period.Effective Date: 1st September, 2017
The due date for filing GSTR-6 is extended for July 2017 to 8th September 2017 and for August 2017 to 23rd September 2017. The extension applies to Input Service Distributors under section 39(4).Effective Date: Date of publication in the Official Gazette
The due date for filing GSTR-6 is extended for July 2017 to 8th September 2017 and for August 2017 to 23rd September 2017. The extension applies to Input Service Distributors under section 39(4).Effective Date: Date of publication in the Official Gazette
The time limit for furnishing return for July 2017 by OIDAR service providers is extended up to 15th September 2017. The extension applies to suppliers providing services to non-taxable online recipients.Effective Date: Date of publication in the Official Gazette
The time limit for furnishing return for July 2017 by OIDAR service providers is extended up to 15th September 2017. The extension applies to suppliers providing services to non-taxable online recipients.Effective Date: Date of publication in the Official Gazette
The due date for furnishing GSTR-3B for July 2017 is extended from 20th August to 25th August 2017. Corresponding changes are made to payment timelines and interest computation dates.Effective Date: Date of publication in the Official GazettePrevious Notification:Notification No. 23/2017–Central Tax dated 17.08.2017
The due date for furnishing GSTR-3B for July 2017 is extended from 20th August to 25th August 2017. Corresponding changes are made to payment timelines and interest computation dates.Effective Date: Date of publication in the Official GazettePrevious Notification:Notification No. 23/2017–Central Tax dated 17.08.2017
Different due dates and conditions are prescribed for filing GSTR-3B based on whether TRAN-1 is filed. Payment of tax liability, filing of TRAN-1 and interest provisions are specified for July 2017 returns.Effective Date: 17th August, 2017Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
Different due dates and conditions are prescribed for filing GSTR-3B based on whether TRAN-1 is filed. Payment of tax liability, filing of TRAN-1 and interest provisions are specified for July 2017 returns.Effective Date: 17th August, 2017Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
Rules 3, 17, 40, 61 and 87 are amended and new Rule 44A is inserted. Amendments cover time limits for composition option, ITC declaration, reversal of credit on gold dore bars, payment procedures and advance ruling appointments.Effective Date: Date of publication in the Official Gazette
Rules 3, 17, 40, 61 and 87 are amended and new Rule 44A is inserted. Amendments cover time limits for composition option, ITC declaration, reversal of credit on gold dore bars, payment procedures and advance ruling appointments.Effective Date: Date of publication in the Official Gazette
GSTR-3B is notified as the return to be furnished for July 2017 by 20th August 2017 and for August 2017 by 20th September 2017. The return is required to be filed electronically through the common portal.Effective Date: 8th August, 2017
GSTR-3B is notified as the return to be furnished for July 2017 by 20th August 2017 and for August 2017 by 20th September 2017. The return is required to be filed electronically through the common portal.Effective Date: 8th August, 2017
Summary:The time limit for filing GSTR-3 is extended for July 2017 to 11th–15th September 2017 and for August 2017 to 26th–30th September 2017. The extension applies to returns under section 39(1).Effective Date: 8th August, 2017
Summary:The time limit for filing GSTR-3 is extended for July 2017 to 11th–15th September 2017 and for August 2017 to 26th–30th September 2017. The extension applies to returns under section 39(1).Effective Date: 8th August, 2017
