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Quote of the Day: "Greatness comes by doing a few small and smart things each and every day... it comes from taking little steps, consistently"

Saturday, 7 October 2017

Key Takeaways from 22nd GST Council Meet

Businesses with annual turnover of upto INR 1.5 Crores
Quarterly filing of GSTR 1, 2 and 3 along with the payment of tax from 3rd Quarter of the Financial Year, i.e October to December 2017. GSTR 1,2 and 3 are to be filed monthly for the months of July, August and September. Till December, monthly filing of GSTR 3B is also required.
Need not pay GST at the time of receipt of advances for supply of goods.
Service providers
Exemption from GST Registration if the aggregate turnover is less than INR 20 Lacs (INR 10 Lacs in special category state except J&K) even if making inter-state supplies of services
TDS/TCS provisions postponed till 31st March 2018
Services provided by a GTA to unregistered persons exempted from GST
Composition scheme:
Eligibility raised to INR 1 crore except for special category state (Except J&K and Uttarakhand), which is increased to INR 75 Lacs from INR 50 Lacs
Businesses providing exempted services now eligible for composition scheme.
Reverse Charge Mechanism
Reverse charge mechanism applicable for purchases from unregistered dealers shall be suspended till 31st March 2018
E-Way Bill:
E-way bill system shall be rolled out nationwide from 1st April, 2018
Due Dates Extended:
Last date for filling GSTR-4 for 1st Quarter shall be extended to 15th November, 2017
Last date for filling GSTR-6 by ISD for the month of July, August and September, 2017 shall be extended to 15th November 2017

For GST related queries do reach us at info@preethamandco.com. For hassle free GST Registration Click Here
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