Thursday, November 16, 2017

Notification no - 57,58,59,60,61,62 & 63 - dt 15 November 2017


Timelines (extended) to file returns have now been notified -


Turnover UPTO 1.5 CRORES - Only GSTR-1 to be filed >>> "QUARTERLY"

July -Sep 2017 >>  31 December 2017

Oct- Dec 2017 >> 15 Feb 2018

Jan-March 2018>> 30 April 2018

Refer notification link - http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-57-central-tax-english.pdf


Turnover ABOVE  1.5 CRORES - Only GSTR-1 to be filed >>> "MONTHLY"

July -Oct 2017 >>  31 December 2017

Nov 2017 >>          10 Jan 2018

Dec 2017 >>           10 Feb 2018

Jan 2018 >>             10 March 2018

Feb 2018 >>             10 April 2018

March 2018 >>         10 May 2018

Refer notification link - http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-58-central-tax-english.pdf


Composition Suppliers >> Quarterly return - GSTR-4

July -Oct 2017 >>   24 the Dec 2017

Refer notification link - http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-59-central-tax-english.pdf


Non- resident taxable supplier >> Monthly return - GSTR-5

July 2017 to October 2017 >> 11th December 2017

Refer notification link - http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-60-central-tax-english.pdf

Online information and database access retrival service provider - Monthly return - GSTR-5A

July 2017 to October 2017 >> 15th December 2017

Refer notification link- http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-61-central-tax-english.pdf

Input Service Distributor >> Monthly return - GSTR-6

July 2017       >> 31st December 2017

From Aug 2017 to further months, it would be notified subsequently...

Refer notification link - http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-62-central-tax-english.pdf

Goods sent to job worker >> Quarterly return - ITC-04 

July 2017 to Sep 2017 >> 31st December 2017

Refer notification link -http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-63-central-tax-english.pdf

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