GST return dates further extended

Recommendations made by the GST Council in the 21st meeting at Hyderabad on 09.09 2017

The GST Council, in its 21^st meeting held at Hyderabad on 9^th September 2017, has recommended the following measures to facilitate taxpayers:

Sl.	Returns	Description	Tax Period	Revised Due Dates
1	GSTR-1 (Turnover > INR 100 Cr)	Return for Outward Supply	July, 2017	03-Oct-2017
2	GSTR-1 (Turnover ≤ INR 100 Cr)	Return for Outward Supply	July, 2017	10-Oct-2017
3	GSTR-2	Return for Inward Supply	July, 2017	31-Oct-2017
4	GSTR-3	Monthly Return	July, 2017	10-Nov-2017
5	GSTR-4	Return for Composite Dealers	July-Sept, 2017	18-Oct-2017 (No Change)
6	GSTR-6	Return for Input Service Distributors	July, 2017	13-Oct-2017

Further, the Press Release also recommends the following:

Revised GST Return (GSTR-1, GSTR-2 & GSTR-3) due dates for the month of August & September 2017 is to be notified later.

1. GSTR-3B (Summary Return) for September to December 2017 to be filed by 20^th of the next month of the relevant tax period (earlier GSTR-3B was only required for July & August 2017)

2. Registration under composition scheme for both new registrants and migrated persons extended till 30^th Sept 2017 and such registered person shall be permitted to avail the benefit of composition scheme with effect from 1^st October, 2017.

3. The due date for filing of GST TRAN-1 (Transition Return) extended to 31^st Oct 2017 (from earlier date 28^th Sept 2017). Further, now such return can be revised once.

4. Registration for persons required for deduct TDS or collect TCS will commence from 18^th Sept 2017, however the date of such deduction / collection of TDS / TCS to be notified later.

5. Presently, any person making inter-state taxable supplies is not eligible for threshold exemption of Rs. 20 lacs and is liable for registration. It has been decided to allow an exemption from registration to persons making inter-State taxable supplies of handicraft goods upto aggregate turnover of Rs. 20 lacs as long as the person has a PAN and the goods move under the cover of an e-way bill, irrespective of the value of the consignment.

6. Presently, a job worker making inter-State taxable supply of job work service is not eligible for threshold exemption of Rs. 20 lacs and is liable for registration.  It has been decided to exempt those job workers from obtaining registration who are making inter-State taxable supply of job work service to a registered person as long as the goods move under the cover of an e-way bill, irrespective of the value of the consignment. This exemption will not be available to job work in relation to jewellery, goldsmiths’ and silversmiths’ wares as covered under Chapter 71 which do not require e-way bill.