Extension of GST return filing dates and other Notifications issued by CBEC

  1. CBEC vide Notification No. 51/2017- Central Tax dated 28th October, 2017 released GSTR-1 EX ( Table 6A of GSTR 1) by way of Eleventh Amendment of CGST Rules, 2017 to help exporters to get the refund of Tax. Exporter who wants to claim the refund, need to file GSTR-1 EX, through which the detail of exports will be forwarded to Customs Website for verification of actual export and will be confirmed from there and accordingly, refund will be initiated. Information relating to exports as filed in GSTR-1 EX shall be auto populated in table 6A of Form GSTR-1 for the respective month.
  2. The Government has extended the last date for filing GSTR-2 & GSTR-3 for the month of July, 2017 to 30th November, 2017 and 11th December, 2017 respectively vide Notification No. 54/2017- Central Tax dated 30th October, 2017.
  3. CBEC extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till the 30th November, 2017 vide Notification No. 53/2017- Central Tax dated 28th October, 2017.
  4. A person who has applied for registration within 30 days from the date on which it becomes liable to be registered, may avail the ITC of inputs held in stock and contained in semi-finished or finished goods on the date on which it becomes liable to get registered. For availing such ITC, the registered person is required to file FORM GST-ITC-01 within 30 days from the date of registration, due date for which is extended to 30th November, 2017 vide Notification No. 52/2017- Central Tax dated 28th October, 2017.
  5. The Central Government on the recommendation of GST Council waives the late fee for all the registered persons who failed to furnish the return in Form GSTR 3B for the month of August, 2017 and September, 2017 by due date, vide Notification No. 50/2017- Central Tax dated 24th October, 2017.
  6. The reverse charge mechanism under Section 9 (4) of CGST Act, 2017 on supply of goods or services by unregistered person has been deferred till 31st March, 2018 vide Notification No. 38/2017- Central Tax (Rate) dated 13th October, 2017 but the services as specified under Section 9 (3) of CGST Act, 2017 will be continued to attract reverse charge.