GST Procedural Relaxations – Issue of Notifications

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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, 2017Notification 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

MonthLast date for filing
January 201820th Feb. 2018
February 201820th March 2018
March 201820th 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)

MonthLast date for filing return in GSTR 3 B
Aug-1720th Sept. 2017
Sep-1720th Oct. 2017
Oct-1720th Nov. 2017
Nov-1720th Dec. 2017
Dec-1720th 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.

QuarterTime period for furnishing details in FORM GSTR 1
Jul- Sept. 1731st Dec. 2017
Oct.- Dec. 1715th Feb. 2018
Jan. – Mar1830th 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:

Jul- Oct. 1731st Dec 2017
Nov. 1710th Jan 2018
Dec. 1710th Feb 2018
Jan. 1810th Mar 2018
Feb. 1810th Apr 2018
Mar. 1810th 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, 2017GST 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