GST Return Due Dates Further Extended for July-August 2017: CBEC Notifications

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    CBEC Notification on Further Extension of GST Return Filing Due Dates for the months of July 2017 & August 2017 in Forms GSTR-1, GSTR-2, GSTR-3, GSTR-3B, GSTR-5A and GSTR-6

    The CBEC has notified further extension of Due Dates for GST Returns in Forms GSTR-1/ GSTR-2/ GSTR-3 in respect of the initial 2 months (i.e. July and August 2017) post GST implementation. However, taxes are payable based on a simple/ summary/ adhoc return (in Form GSTR-3B), before 25 Aug. 2017* (extended from 20 Aug. 2017) for July 2017 and 20 Sept. 2017 for Aug. 2017. The invoice-wise details in regular GSTR-1 can be filed later, followed with filing of GSTR-2 and GSTR-3, as per extended due dates.

    CBEC has further clarified that no late fees/ penalty would be levied for the aforesaid interim period, to provide a sense of comfort to the taxpayers and to give them an elbow room to attune themselves with the requirements of the changed system.

    GST Registration Online

    Due Dates for Filing GST Returns (in form GSTR-1/ GSTR-2/ GSTR-3) for the months of July 2017 and August 2017 Extended as per CBEC Notifications dt. 8 Aug. 2017

    Month GSTR 1 GSTR 2 GSTR 3
    July 2017 5 Sept. 2017 10 Sept. 2017 15 Sept. 2017
    August 2017 16 Sept. to 20 Sept. 2017 21 Sept. to 25 Sept. 2017 26 Sept. to 30 Sept. 2017

    Due Dates for Filing GST Returns (in form GSTR-1/ GSTR-2/ GSTR-3) for the months of July 2017 and August 2017 Further Extended as per CBEC Tweet dt. 4 Sept. 2017*:

    Month GSTR 1 GSTR 2 GSTR 3
    July 2017 10 Sept. 2017 25 Sept. 2017 30 Sept. 2017
    Aug. 2017 5 Oct 2017 10 Oct. 2017 15 Oct. 2017

    * Pending Notification

    CBEC Extends Due Date for GSTR-3B (July 2017) Filing upto 25 Aug. 2017/ 28 Aug. 2017

    The CBEC has extended the due date for filing of GSTR-3B for July 2017,

    CBEC Extends Due Date for GSTR-5A Filing for July 2017 by OIDAR Services Providers upto 15 Sept. 2017

    In the case of OIDAR Services Providers, the due date for filing GSTR-5A of July 2017 has been extended upto 15 Sept. 2017, as under:

    CBEC Extends Due Date for GSTR-6 Filing for July 2017/ August 2017 by ISD upto 8 Sept. 2017/ 23 Sept. 2017 respectively

    In the case of Input Service Distributors (ISD), the due date for filing of return in GSTR-6 has been extended upto 8 Sept. 2017/ 23 Sept. 2017 for the months of July 2017/ August 2017 respectively, as under:

    What are the Prescribed Due Dates for Filing GST Returns?

    Under GST, there are three type of GST Return prescribed (i.e. Form GSTR-1, GSTR-2 and GSTR-3). However, Form GSTR-3B has been separately notified for initial two months (i.e. July and Aug. 2017) for convenience of taxpayers. Form GSTR-3B has been introduced facilitate initial filing of GST Returns in summary/ adhoc manner followed with detailed formats (GSTR-1, GSTR-2 and GSTR-3) in due course during the extended timelines. In any case, the due dates for filing of GST Returns in normal course are as under:

    GSTR 1: Details of Outward Supplies GSTR 2: Details of Inward Supplies GSTR 3: Consolidated Monthly GST Return
    10th of Next Month 15th of Next Month 20th of Next Month

    Summary Return in Form GSTR-3B for July 2017/ August 2017

    It may be noted that taxpayers/ dealers registered  under GST need to file GSTR-3B, an interim summary return for initial 2 months (i.e. July and August 2017), within the above schedule notified by the CBEC. Afterwards the GSTR-3B format will discontinue and the GST Return shall be filed in prescribed regular forms only (i.e. GSTR-1, GSTR-2 and GSTR-3). It may be noted that form GSTR-3B has to be filed only only, as the GST portal has not provided taxpayers with any offline utility.

    GST में छोटे कारोबारियों को भरने होंगे 37 रिटर्न

    GSTR-3B is required to be filed, even if there are no sale purchase transactions during the first months (i.e. July and August 2017). However, certain taxpayers, like Input Service Distributors, Composition dealers, OIDAR services providers, Non-resident taxable person, etc. are not required to file the GSTR-3B.

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