Goods and Services Tax – GST – Dated:- 10-11-2017 – Return Filing a) The return filing process is to be further simplified in the following manner: i. All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018. ii. For filing of details in FORM GSTR-1 till March 2018, taxpayers would be divided into two categories. Details of these two categories along with the last date of filing GSTR 1 are as follows: (a) Taxpayers with annual aggregate turnover upto ₹ 1.5 croreneed to file GSTR-1 on quarterly basis as per following frequency: Period Dates Jul- Sep 31st Dec 2017 Oct- Dec 15th Feb 2018 Jan- Mar 30th April 2018 (b) Taxpayers with annual aggregate turnover more than ͅ
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to their Electronic Cash Ledger under Tax head instead of Fee head so as to enable them to use that amount for discharge of their future tax liabilities. The software changes for this would be made and thereafter this decision will be implemented. c) For subsequent months, i.e. October 2017 onwards, the amount of late fee payable by a taxpayerwhose tax liability for that month was NIL will be ₹ 20/- per day (Rs. 10/- per day eachunder CGST & SGST Acts) instead of ₹ 200/- per day (Rs. 100/- per day eachunder CGST & SGST Acts). Manual Filing d) A facility for manual filing of application for advance ruling is being introduced for the time being. Further benefits for service providers e) Exports of services to Nepal and Bhu
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aggregate turnover does not exceed twenty lakh rupees. As a result, all service providers, whether supplying intra-State, inter-State or through e-commerce operator, will be exempt from obtaining GST registration, provided their aggregate turnover does not exceed ₹ 20 lakhs (Rs. 10 lakhs in special category States except J & K). Extension of dates g) Taking cognizance of the late availability or unavailability of some forms on the common portal, it has been decided that the due dates for furnishing the following forms shall be extended as under: S. No. FORM and Details Original due date Revised due date 1 GST ITC-04 for the quarter July-September, 2017 25.10.2017 31.12.2017 2 GSTR-4 for the quarter July-September, 2017 18.10.2017
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