The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has recommended the following facilitative measures for taxpayers:
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
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ths of July, August and September, 2017.Late fee was waived in all such cases. It has been decided that where such late fee was paid, it will be re-credited 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 fi
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ation, it has been decided to exempt such suppliers providing services through an e-commerce platform from obtaining compulsory registration provided their 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
Origina
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