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After 23rd GST Council Meet on 10th Nov.17 Followings are Revised Due
date
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GSTR-1 due dates
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GSTR –
3B Due Date
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For
Turnover up to Rs.1.5 Cr
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For
Turnover more than Rs. 1.5 Cr
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Mandatory
irrespective of Turnover
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Period (Quarterly)
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Due dates
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Period
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Due Dates
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Month
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Last Date
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July- Sept
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31st Dec 17
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July to Oct
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31st Dec 17
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Augt
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20th Sept 17
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Oct- Dec
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15th Feb 18
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Nov
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10th Jan 18
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Sept
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20th Oct 17
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Jan- Mar
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30th April 18
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Dec
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10th Feb 18
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Oct
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20th Nov 17
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Jan
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10th Mar 18
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Nov
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20th Dec 17
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Feb
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10th Apr 18
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Dec
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20th Jan 18
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March
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10th May 18
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Jan
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20th Feb 18
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Feb
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20th March 18
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March
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20th April 18
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For turnover of more than Rs 1.5 cr
Timelines for filing of GSTR-2 and GSTR-3 for July to March 2018 to be worked out by Committee of Officers.
However, subsequent month filing of GSTR-1 will not be impacted.
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Others GSTR filing extensions
Return
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Revised Due Date
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Old Due Date
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GSTR-5 (for Non Resident)
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15th Dec 2017
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20th August 2017
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GSTR-4 (for Composition Dealers)
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24th Dec 2017
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18th October 2017
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GSTR-6 (for ISD)
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31st Dec 2017
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13th August 2017
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Late fee & Interest
- Interest
is 18% per annum. It has to be calculated by the tax payer on the amount
of outstanding tax to be paid. Time period will be from the next day of
filing to the date of payment.
- Late fee
is Rs. 50 per day for NIL return late fees reduces to Rs 20 per day.
- Late
fees for GSTR-3B of July, Aug and Sept waived. Any late fees paid for
these months will be credited back in Electronic Cash Ledger under ‘Tax’
and can be utilized to make GST payments.
Other Points :
- TRNAS
1 to be filled before 31 December 2017.
- GSTR-3B
has been extended to March 2018
- All
businesses to file GSTR-3B by 20th of next month till
March 2018.
- All
businesses to file GSTR-1 and GSTR-3B till
March 2018.
- Turnover
under Rs 1.5 Cr to file quarterly GSTR-1
- Turnover
above Rs 1.5 Cr to file monthly GSTR-1
- GSTR-2 and GSTR-3filing
dates for July 2017 to March 2018 will be worked out later by a Committee
of Officers
You can reach us
to
:
Office No. 2, Gera 77, Kalayani Nagar,
Pune 411 006
Tel: 7757024647 /9423734647
