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Extension on GST Return Filing dates: GST Council

In the 23rd meeting of GST, headed by the Finance minister Arun Jaitley has recommended the facilitative measures for the tax payers as well.

It is recommended that all the tax payers are required to file return in a particular date as reads the current press release

All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018.

Also to file the above mentioned form, the tax payers would be divided into two categories.

  • Taxpayers with annual aggregate turnover up to Rs. 1.5 crore need to file GSTR – 1 on quarterly basis as per following frequency.
Period Dates
 Jul- Sep 31st Dec 2017
Oct- Dec 15th Feb 2018
Jan- Mar 30th April 2018


  • Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR – 1 on monthly basis as per following frequency.
Period Dates
Jul- Oct 31st Dec 2017
Nov 10th Jan 2018
Dec 10th Feb 2018
Jan 10th Mar 2018
Feb 10th Apr 2018
Mar 10th May 2018

The committee of officers are yet to decide upon the time period for filing these two GST returns. However, filing of GSTR – 1 will continue for the entire period without requiring filing of GSTR – 2 & GSTR – 3 for the previous month / period.

Also, a large number of tax payers were unable to file their GSTR – 3B on time, and had to pay fine charged. Hence the committee has come to a decision that in such cases the fee will be re – credited to their Electronic Cash Ledger.

What are the benefits of service providers?

In the meeting, the tax fitment committee has decided that the exporters of Nepal and Bhutan those who were exempted from GST, will now be eligible for claiming Input Tax Credit.

In the previous GST council meeting, the service providers with annual income of Rs. 20 lakh (Rs. 10 lakh for J and K) were exempted from obtaining registration even if they are making inter – State taxable supplies of services. In the meeting took place on 10th November 2017, the council has decided to exempt such suppliers providing services through an e – commerce platform from obtaining compulsory registration provided their aggregate turnover does not exceed twenty lakhs rupees.

Few dates to file the returns have also been extended, read the table below to know the extended dates:

S. No. FORM and Details Original due date Revised due date
1 GST ITC-04 for the quarter July-September, 2017 25.10.2017 31.12.2017
2 GSTR-4 for the quarter July-September, 2017 18.10.2017 24.12.2017
3 GSTR-5 for July, 2017 20.08.2017 or 7 days from the last date of registration whichever is earlier 11.12.2017
4 GSTR-5A for July, 2017 20.08.2017 15.12.2017
5 GSTR-6 for July, 2017 13.08.2017 31.12.2017
6 TRAN-1 30.09.2017 31.12.2017 (One-time option of revision also to be given till this date)

Table source: http://pib.nic.in/newsite/erelease.aspx

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