Due date for GSTR 1 extended
The due date for GSTR 1 filing has been extended to 10th October 2017 from
the existing 10th September 2017. However for a registered person with an
aggregate turnover of more than Rs.100 crores, the due date for filing is 3rd
October 2017.
Due date for GSTR 2 & 3 extended
The due date for GSTR 2 filing has been extended to 31st October 2017 and GSTR 3 to 10th November 2017.
GST TRANS 1 Revision
The government has also allowed the one-time revision of GST TRANS 1 and also extended the filing due date to 31st October 2017.
GST – 3B to continue till December
The government has also decided to continue the filing of GSTR – 3B till December
2017.
Avail composition scheme till 30th September
For those who could not avail the composition scheme can avail the scheme till 30th September 2017 and such person can avail the benefit of composition scheme with effect from 1st October 2017.
Special exemption to Handicraft
The government has decided to allow the handicraft business to enjoy the
threshold exemption for registration even in case of interstate supplies if the
total turnover is within 20 lakh limit. Further goods can move under the cover
of e-way bill, irrespective of the value of the consignment.
Special exemption to Job worker
The government has decided to allow the to exempt job worker from obtaining
registration who are making interstate taxable supplies of Job work service to
a registered person as long as goods move under the cover of an e-way bill,
irrespective of the consignment value.
Requirement of
TDS and TCS
The registration requirement for person liable for deducting TDS and TCS
will commence from 18thSeptember 2017.
Setting up committee
The government has decided to set up a committee consisting of officers
from both center and state under the chairmanship of the revenue secretary to examine related to exports.
Group of ministers to examine issues
The GST Council has also decided to constitute a group of ministers to monitor and resolve the IT challenges faced during the GST implementation.
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