26th October, 2018
1. Due date of filing GST ITC 04 has been extended till 31st December, 2018 for the period of July 2017 to September 2018
2. Final return in Form GSTR-10 is required to be furnished by all taxpayers till 31st December, 2018 whose registration has been cancelled by the concerned officer on or before 30th September, 2018.
21st October, 2018
1. GSTR-3B for the month of September 2018 has been extended till 25th October, 2018
28th September, 2018
30th Meeting of the GST cousil held on 28th September, 2018 through video conference.
13th September, 2018
1. TDS and TCS provisions under GST regime will be applicable with effect from 1st October, 2018
2. Form GSTR-9C has been release and due date for the same will be notified later.
10th September, 2018
1. Due date for GSTR-3B for the months of July 2017 to November 2018 extended till 31st December for newly migrated taxpayers, due date for other taxpayers remains unchanged.
2. GSTR-1 Due date extension with resepect to taxpayers having annual turonver above Rs. 1.5 Crores in previous financial year or current financial year
i. In case of regular taxpayers : For the months from July 2017 to September 2018 extended till 31st October, 2018.
ii. In case of newly migrated taxpyaers : For the months from July 2017 to November 2018 extended till 31st December, 2018
3. GSTR-1 due date extension with respect to taxpayers having annual turnover upto Rs. 1.5 Crores in previous financial year or current financial year
i. In case of Regular Taxpayers
a. For the quarter July-Sept 2017 : Due date extended till 31st October, 2018
b. For the quarter Oct-Dec 2017 : Due date extended till 31st October, 2018
c. For the quarter Jan-March 2018 : Due date extended till 31st October, 2018
d. For the quarter April-June 2018 : Due date extended till 31st October, 2018
e. For the quarter July-Sept 2018 : Due date extended till 31st October, 2018
f. For the quarter Oct-Dec 2018 : Due date extended till 31st January, 2019
g. For the quarter Jan-March 2018 : Due date extended till 30th April, 2019
ii. In case of newly migrated taxpayers for all quarters pertaining to tax period from July 2017 to September 2018 due date extended till 31st December, 2018
iii. For the flood affected regious of Kerala, Kodagu and Mahe above due dates mentioned in point a to g except for the quarter July 2018 to September 2018 extended till 15th November, 2018.
Due dates of form TRANS-1 and TRANS-2
Due dates for TRANS-1 and TRANS-2 has been extended till 31st March, 2019 and 30th April, 2019 respectively for the taxpayers who could not comply with the deadlines due to technical glitches.
4th September, 2018
1. Taxpayers who have filed their consent for opting out of the composition scheme between 2nd March to 31st March 2018 has been given time limit till 3rd October, 2018 to declare their ITC claim in form GST ITC-01.
2. Time limit for filing of GST ITC-04 for the period from July 2017 to June 2018 has been extended till 30th September, 2018.
3. Formats of GSTR-9 and GSTR-9A released.
4. Late filing fee for the following forms waived off
a. GSTR-3B for the month of October 2017 submitted but not filed.
b. GSTR-4 filed within due date but late fee charged mistakenly for the period October to December 2017.
c. Late fee paid by input service distributor for filing GSTR-6 for the period between 1st January 2018 to 23rd January 2018.
21st August, 2018
Due date for filing form GSTR-3B for the month July 2018 extended till 24th August, 2018
6th August, 2018
Reverse charge Mechanism in case of supplies made by unregistered persons to registered persons and TDS and TCS provisions deffered till 30th September, 2019.
4th August 2018
In 29th GST Counsil Meet , Incentives for on digital payments got a green flag.
30th July 2018
Due date of GSTR-6 extended till 30th September, 2018 for the months July, 2017 to August, 2018.