CBEC vide notification no.15/2018 (Central Tax) dated 23rd March, 2018, notified 01st April, 2018 as the date from which the E-way bill will come into force. The text of notification is given below:

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 15/2018 – Central Tax

New Delhi, the 23rd March 2018

G.S.R. …..(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central Tax, dated the 7th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 204 (E), dated the 7th March, 2018, shall come into force.

[F. No.349/58/2017-GST(Pt)]

GSTR-3B Due  Dates for the period April, 2018 to June 2018

CBEC vide notification no.16/2018 (Central Tax) dated 23rd March, 2018, notified the due date for filing GSTR-3B returns and payment of Tax. The due date for payment and filing of GSTR-3B will be 20th the of the succeeding month; i.e, for the month April, 2018, 20th May, 2018 will be the due date for filing GSTR-3B and payment of tax. The text of the notification is given below:

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 16 /2018 – Central Tax

New Delhi, the 23rd March, 2018

G.S.R……(E). – In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.

[F. No. 349/58/2017-GST (Pt.)]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

The major recommendation made by GST Council in it’s 26th meeting are as follows:

1. GSTR-3B and GSTR-1 extended to three months i.e., April, 2018 to June, 2018;
2. Reverse Charge on inward supplies from unregistered persons covered U/s 9(4) of CGST Act, had been deferred till 30th June, 2018;
3. Recommended to introduce E-way bill from 01-04-2018 for interstate movement of goods. For intrastate, the same will be decided later, but not later than 01-06-2018. Kerala Finance Minister announced that the same will be applicable in Kerala from 01-04-2018. Council had recommended few improvements in the E-way bill; and
4. TDS/TCS provisions will remain suspended till 30-06-2018.

CBEC/Ministry of Finance had issued Circular clarifying that the Hostel mess run by educational institutions, by themselves or outsourced to a third person,  GST will be applicable on Food and Drinks provided by such mess or canteen and the same is taxable at 5% without input credit.

The same is clarified vide Circular No. 28/02/2018-GST dated 08th January, 2018. To see the circular please click the link below:

circularno-28-gst

CBEC vide circular no. 41(CGST) dated 13-10-2017 extended due date of  return GSTR 4 for assesses opted for composition scheme for the quarter July to September 2017 to 15th November, 2017.
The due date for filing returns in GSTR 6 by input service distributor for the period July 2017, August 2017 and September 2017 extended  to 15th November, 2017 vide notification 43/2017 (Central tax).

Also the due date for filing returnsFORM GSTR-5A for the month of July, 2017, August, 2017 and September, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till the 20th day of November, 2017 by notification 42/2017 (Central Tax)

To see the notifications please click the link below:

Notification 41 (Central Tax)

Notification 42 (Central Tax)

Notification 43 ( Central Tax)

CBEC vide notification number 35/2017 (Central Tax) notified the due dates for filing the return GSTR –  and due dates for payment/discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be for the months August, 2017 to December 2017.

As per the notification the due date for filing returns as well as payment of tax, interest etc. will be on or before the 20th of the subsequent month.For example, the due date of October, 2017 will be 20th November, 2017.

To see the notification, please click the link below:

3B due dates

GST Council in it’s 21St meeting held on 09-09-2017, revised GST rates. To know the revised rates please click the link below:

List-Goods-where-changes-been-recommended-GST-Council[1]

To see the recommendation of the council regarding increase in the Cess rates, please click the link below:

Increase-rate-compensation-Cess-specified-motor-vehciles

GSTR 3B: GST Council today decided to continue the GSTR 3B till December, 2017.

Return Filing Due Dates: The due dates for various GST returns for the month of July 2017 and the Quarter July 2017 to September 2017 is as follows:

The due dates for filing returns of the subsequent periods shall be notified at a later date.

Composition Scheme: A registered person, migrated or newly registered who has not opted for Composition Scheme yet can opt for Composition Scheme till 30th September, 2017.

Exemption from Registration for person dealing in Handicrafts: Any person who are dealing in handicrafts having interstate turnover can avail exemption from registration if the aggregate turnover is less than Rs.20 lakhs as the person has a permanent account number and the movement of goods is by way of e-way bill.

Exemption from registration for a job worker: Job workers involved in interstate movement of goods is liable for GST registration now. As per the decision of today’s meeting, job workers providing supply to registered persons is exempted from registration if the aggregate turnover is below the threshold limit(Rs.20/10 lakhs), as long as the goods mover under the  cover of e-way bill irrespective of the value of consignment.

GST TRAN 1: Due date extended to31-10-2017. GST TRAN 1 can be revived once.

 TDS/TCS: The registration for persons liable to deduct/ collect TDS/TCS will commence on 18-09-2017. The date from which TDS/TCS to be deducted/ collected Will be notified by the council later.

GST council in their 21St meeting extended the last date for filing GSTR-1 for the month of July, 2017 to October 10, 2017. The Council also formed a inter ministerial panel to look into the issues of GSTN.