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.
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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