No. CLE/Policy/GST/2017 
September 22, 2017

Members of the Council

Dear Sir,

This is in continuation to our earlier circular regarding filing of GST returns.  The Central Board of Excise & Customs has now issued a Notification No.30/2017-Central Tax dated 11^th Sept 2017 further extending the dates for filing of GSTR-1, GSTR-2 & GSTR-3 for the month of July 2017 as detailed below.

 Table

Sl. No.	Details/return	Class of taxable/registered persons	Time period for furnishing of details/return
(1)	(2)	(3)	(4)
1.	GSTR-1	Having turnover of more than one hundred crore rupees	Upto 3rd October, 2017
		Having turnover of upto one hundred crore rupees	Upto 10th October, 2017
2.	GSTR-2	All	Upto 31st October, 2017
3.	GSTR-3	All	Upto 10th November, 2017

Members may kindly note the above.

Thanks and regards

R.Ramesh Kumar
Executive Director

[wc_divider style=”dashed” line=”single” margin_top=”” margin_bottom=””]

No. CLE-HO/POLICY/GST /2017 
Sept. 8, 2017

 Members of the Council

 Sub : Filing of GST returns

This is in continuation to our circular dated Aug. 18, 2017 regarding filing of GST returns.

The Central Board of Excise and Customs has now issued a CGST Circular No. 29/2017 dated 5th Sept. 2017 extending the deadline for filing returns as stated below.

Form Type	For	Form	Filing date
Return for outward supply	Jul 2017	GSTR -1	Upto 10th Sept. 2017
Return for inward supply	July 2017	GSTR -2	11th to 25th September 2017
Regular Monthly return	July 2017	GSTR – 3	Upto Sept. 30, 2017
Return for outward supply	Aug 2017	GSTR -1	Upto 5th October 2017
Return for inward supply	Aug 2017	GSTR -2	6th to 10th October 2017
Regular Monthly return	Aug 2017	GSTR – 3	Upto 15th October 2017

Members may please note the above.

Thanks and regards

R. Ramesh Kumar
Executive Director

No. CLE-HO/POLICY/GST /2017 

August 18, 2017

 Members of the Council

 Sub : Filing of GST returns

Dear Member

The Central Board of  Excise and Customs , Dept. of Revenue has issued the following notifications specifying the time period for filing of GST returns. The details are given below.

Notification	For	Form	Filing date
RETURN FOR OUTWARD SUPPLY
18/2017 CT 8.8.17	Jul 2017	GSTR -1	1st Sept - 5th Sept 2017
18/2017 CT 8.8.17	Aug 2017	GSTR -1	16th SEPT -20th Sept. 2017
RETURN FOR INWARD SUPPLY
19/2017 CT 8.8.17	Jul 2017	GSTR -2	6th Sept - 10th Sept 2017
19/2017 CT 8.8.17	Aug 2017	GSTR -2	21st Sept - 25th Sept. 2017
REGULAR MONTHLY RETURN
20/2017 CT 8.8.17	Jul 2017	GSTR -3	11th Sept-15th Sept. 2017
REGULAR MONTHLY RETURN	Aug 2017	GSTR -3	26th Sept-30th Sept. 2017
SUMMARY RETURN – GSTR 3 B
21/2017 CT 8.8.17	Jul 2017	GSTR -3B	20th Aug. 2017
21/2017 CT 8.8.17	Aug 2017	GSTR -3B	20th Sept. 2017

Explanatory Notes :

GSTR-1:

Say for e.g. If a person has entered into a transaction of supply of goods, then there must be someone who would be the recipient of the supply of goods. Supplier of the goods would be originating point of the transaction and he would specify, in his return, details of the supply along with the recipient to whom supply has been effected. The return for the inward supplies of the recipient of the supply would get auto-populated with the details provided by the supplier in his return for the outward supplies. Thus, GSTR-1 becomes the base document upon which the entire compliance structure in GST would be based.

GSTR-2:

Once the supplier furnishes the details of the supply and recipient in GSTR-1, details would be auto-populated and communicated to the recipient in GSTR-2A. Recipient would confirm the details filled in by the supplier in GSTR-1 and reflected in GSTR-2A. If he agrees with the same, the transaction would be frozen and GSTR-2 would be prepared. However, if the recipient disagrees then recipient would communicate to the supplier about his disagreements which then would be reflected in GSTR-1A to the supplier. Supplier in turn would have the option to modify the details furnished in GSTR-1 as per the request of the recipient auto-populated before him in GSTR-1A or keep the details unchanged.

GSTR-3:

GSTR-3 would be a consolidated monthly return and will contain details of tax liability along with the tax collected on outward supplies and tax paid on inward supplies by registered person. It would be auto-populated through GSTR-1 and GSTR-2 of the registered person. There would be minimal manual intervention and system itself would be updating records.

GSTR 3 B : This is summary return for the month of July and August 2017

The CBEC has also issued Notification No. 23/2017 dated 17^th August 2017 regarding filing of form GSTR 3 B which is also enclosed herewith.

Members may kindly note the above.

Thanks and regards

R. Ramesh Kumar
Executive Director

Notification || Download || Order || Notification