No. CLE-HO/POL/GST/17-18
Dec. 6, 2017

Members of the Council

Dear Member

Sub : GST Procedural Relaxations – Issue of Notifications

This is with regard to various decisions taken in the GST Council meeting held in Guwahati on Nov. 10, 2017 regarding procedural relaxations. The Central Board of Excise and Customs has issued various notifications giving effect to the decisions taken on procedural relaxations. The details of such notifications are given below.

Decisions taken in GST Council meeting held on Nov. 10, 2017	Notification issued
All taxpayers would file return in FORM GSTR-3B (Summary monthly return) along with payment of tax by 20th of the succeeding month till March, 2018.	CGST Notification No. 56/2017 dated 15th Nov. 2017 which specifies following schedule for filing GSTR 3 B Month Last date for filing January 2018 20th Feb. 2018 February 2018 20th March 2018 March 2018 20th April 2018 Earlier, CGST Notification No. 35/2017 dated 15.9.2017 extending the deadline for filing of GSTR 3 B (Summary monthly return as per dated given below) Month Last date for filing return in GSTR 3 B Aug-17 20th Sept. 2017 Sep-17 20th Oct. 2017 Oct-17 20th Nov. 2017 Nov-17 20th Dec. 2017 Dec-17 20th Jan 2018
For filing of details in FORM GSTR-1 (return for outward supplies) till March 2018, taxpayers would be divided into two categories for providing details.	CGST Notification No. 57/2017 dated 15.11.2017 specifies following time schedule for filing of GSTR 1 for registered persons having aggregate turnover of upto Rs.1.5 crore. Quarter Time period for furnishing details in FORM GSTR 1 Jul- Sept. 17 31st Dec. 2017 Oct.- Dec. 17 15th Feb. 2018 Jan. – Mar18 30th April 2018 CGST Notification No. 58/2017 dated 15.11.2017 specifies Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR-1 on monthly basis as per following frequency: Period Dates Jul- Oct. 17 31st Dec 2017 Nov. 17 10th Jan 2018 Dec. 17 10th Feb 2018 Jan. 18 10th Mar 2018 Feb. 18 10th Apr 2018 Mar. 18 10th May 2018
A large number of taxpayers were unable to file their return in FORM GSTR-3B within due date for the months of July, August and September, 2017.Late fee was waived in all such cases. It has been decided that where such late fee was paid, it will be re-credited to their Electronic Cash Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for discharge of their future tax liabilities. The software changes for this would be made and thereafter this decision will be implemented For subsequent months, i.e. October 2017 onwards, the amount of late fee payable by a taxpayer whose tax liability for that month was ‘NIL’will be Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) instead of Rs. 200/- per day (Rs. 100/- per day each under CGST & SGST Acts).	CGST Notification No. 64/2017 dated 15.11.2017
A facility for manual filing of application for advance ruling is being introduced for the time being.	GST Circular No. 17/17/2017 dated 15.11.2017- This Notification specifies procedure for manual filing of GST returns to get GST refund for zero rated supplies.
Date for filing GST TRAN1 ( i.e. form for availing Input Tax Credit for taxes paid prior to GST roll out) is extended to Dec. 31, 2017	GST Order No. 9/2017 dated 15.11.2017 and No. 102017 dated 15.11.2017

Copies of the above Notifications/ Circulars are enclosed herewith.

Members may kindly note the above.

Thanks and regards

R. Ramesh Kumar
Executive Director

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