Filing of GST returns- extension of deadlines
October 31, 2017
Members of the Council,
Sub : Filing of GST returns- extension of deadlines
The Central Board Excise & Customs has issued the following GST notifications regarding extension of dates for filing of GST returns as detailed below.
|1||Notification No.54/2017-Central Tax dated 30.10.2017||Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 - inward supplies for the month of July 2017- from 31st Oct. 2017 to 30th Nov. 2017 and FORM GSTR-3 - monthly return for the month of July, 2017 from 10th Nov. 2017 to 11th Dec. 2017|
|2||Notification No.53/2017-Central Tax dated 28.10.2017||Seeks to extend the due date till 30th Nov. 2017 for submission of details in FORM GST-ITC-04 (i.e. declaration in respect of goods dispatched to a job worker or received from a job workers or sent from one job worker to another during the quarter July to Sept. 2017).|
|3||Notification No.52/2017-Central Tax dated 28.10.2017||Seeks to extend the due date for submission of details in FORM GST-ITC-01 (Declaration for claim of input tax credit) from 31st Oct. 2017 to 30th Nov. 2017.|
|4||Notification No.50/2017-Central Tax dated 24.10.2017||Seeks to waive late fee payable for delayed filing of FORM GSTR-3B (monthly summary return) for the months of Aug & Sep, 2017|
|5||Order No.08/2017-GST dated 28.10.17||Extension of time limit till Nov. 30, 2017, for submitting the revision of declaration in FORM GST TRAN-1 (for Claiming Input Tax credit for old stock)|
|6||Order No.07/2017-GST dated 28.10.17||Extension of time limit till Nov. 30, 2017 for submitting the declaration in FORM GST TRAN-1 (for Claiming Input Tax credit for old stock)|
Copies of the above circulars are enclosed herewith for your ready reference.
Thanks & regards,
R. Ramesh Kumar
COUNCIL FOR LEATHER EXPORTS