As per Notification No 64/2017 – Central Tax, the late fee for per day for filing of GSTR – 3B is Rs 25 in case of return where the taxpayer has to pay tax and Rs 10 per day in cases where the taxpayer has to file Nil return.
As per Notification No 63/2017 – Central Tax, the last date for filing of Form GST ITC – 04, the taxable person who has dispatched or received goods for job work have to file the return by 31st Dec 2017 for the period July 2017 to Sep 2017, replacing the earlier date of 30th Nov 2017 as notified through Notification No – 53/2017 – Central Tax.
In an immediate follow-up action of last week’s Cabinet approval for creation of the posts of Chairman and Technical Members of the National Anti-profiteering Authority under GST, the Government today issued orders appointing senior IAS officer Shri B.N. Sharma, as the first Chairman of this apex Authority in the rank of Secretary to Government of India
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As per Notification No 62/2017 – Central Tax, the last date of filing of Form GSTR – 6 by a taxable person registered as Input Service Distributor, has to file the returns for the month of July 2017 by 31st Dec 2017.
As per Notification No – 61/2017 – Central Tax, a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the IGST Act, 2017 and rule 64 of the CGST Rules,
2017, has to file the return FORM GSTR-5A for the months of July 2017 to Oct 2017 15th 15th Dec 2017.
As per Notification No. 60/2017 – Central Tax, the last date for filing of Form GSTR – 5 by a non-resident taxable person for the periods July 2017, August 2017, September 2017, October 2017 by 11th Dec 2017.
As per Notification No. 59/2017 – Central Tax. the last date for filing of return GSTR – 4 by composition taxpayer for the period July 2017 to Sep 2017 has been extended to 24th Dec 2017 from 15th Nov 2017, announced as per Notification No. 40/2017 – Central Tax.
As per Notification No 58/2017 – Central Tax, a taxpayer whose turnover is above Rs 150 Lacs during the previous financial year or likely to be in the current financial year has to file GSTR – 1 for the months July 217 to Oct 2017 by 31st Dec 2017, for the month of Nov 2017 by 10th Jan 2018, for the month of Dec 2017 by 10th of Feb 2018, for the month of Jan 2018 by Mar 2018, for the month of Feb 2018 by 10th April 2018 and for the month of March 2018 by 10th of May 2018.
As per Notification No 57/2017 – Central Tax , any taxable person who has a turnover of Rs 150 Lacs in the last financial year or this year can file GSTR – 1on quarterly basis. The return for the period July 2017 to Sep 2017 has to be filed by 31st Dec 2017, for the period Oct 2017 to Dec 2017 by 15th Feb 2018 and for the period Jan 2018 to March 2018 by 30th April 2018. For this to be effective sub-section (2) of section 38 and sub-section (1) of section 39 of the CGST Act has to be amended accordingly.
As per Notification No 56/2017 – Central Tax , GSTR – 3B has to be filed on monthly basis till 31st March 2018. GSTR – 3B has to be used for discharge liability towards tax, interest, penalty, fees or any other amount payable under GST.