GST Tip – 380

In GSTR – 3 if there is a difference between the tax amounts filed in GSTR – 3B and with GSTR – 1 and GSTR – 2, the same can be adjusted in Part – B of GSTR – 3. If the tax liability is more, then the same has to be paid/discharged in case of excess credit, the same will be updated in the electronic credit ledger.

GST Tip – 378

The last date for filing of Returns for the month of July 2017 has been extended wide Notification No. 54 /2017 – Central Tax. In case of GSTR – 2 the last date is 30th Nov 2017 and in case of GSTR – 3 it is 11th Dec 2017.

GST Tip – 330

In GSTR – 3B, the tax implications on the credit notes, debit notes & purchases from unregistered dealers which are falling under RCM have to be reported and paid, in case of f the taxpayer has missed all these documents, they can upload the same in GSTR – 1 and GSTR – 2 and this will automatically get updated in the GSTR – 3 and the tax liability can be settled and be GST compliant.

GST Tip – 329

If a taxpayer has missed any outward supplies or inward supplies invoices amounts while filing GSTR – 3B, those invoices can be included in the GSTR – 1 and GSTR – 2 and the output liability and input tax credit will be considered in the GSTR – 3 and if any amount is payable the same can be paid. As there is no edit option available for GSTR – 3B, this approach can be taken and be tax compliant.

Attention taxpayers! Don’t wait for the last date, file GSTR-1, 2 and 3 within the prescribed period

The due dates for the return of GSTR have bee extended and now there are few Do’s and Dont’s issued by the Department. Please follow them.

Don’t wait for the last date, file GSTR-1, 2 and 3 within the prescribed period

 

Source : http://www.cbec.gov.in/resources//htdocs-cbec/gst/gstr.pdf

Notification No 29/2017-Central Tax,dt. 05-09-2017

Notification # 29 of CGST issued for Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. http://india-gst.in/wp-content/uploads/2017/09/notfctn-29-central-tax-english.pdf

Extension of due date for filing of GST Returns

The due dates for the filing of GST Returns for the month of July and August 2017 have been extended.

Revised Dates

July 2017 Returns

GSTR – 1 : 10th Sep 2017

GSTR – 2 : 25th of Sep 2017

GSTR – 3 : 30th Sep 2017

August 2017 Returns

GSTR – 1 : 5th Oct  2017

GSTR – 2 : 10th Oct 2017

GSTR – 3 : 15th Oct 2017