Skip to main content

GSTR 3B Return filing Date Extended

GSTR 3B Return filing Date Extended October 21, 2018 2:51 pm|
By : Tax Scan Team The Central Government today extended the due date for filing return GSTR 3B for the month of September to 25th October. “In view of the said apprehensions and with a view to giving some more time to the trade and industry, the last date for furnishing form GSTR 3B for the month of September 2018 is being extended up to 25th October 2018,” a statement issued by the Government said. The Notification in this regard will be issued shortly, it said. Earlier, in order to remove doubts, the Government had clarified that as per the law, last date for availing ITC in relation to the period from July 2017 to March 2018 is the last date for the filing of return in the FORM GSTR-3B for the month of September 2018. The extension of the said due date also implies that the last date for availing of ITC for the period July 2017 to March 2018 also get extended up to 25th October. 2018. It may also be noted that the Government has extended the last date for furnishing of return in FORM GSTR-3B for the month of September 2018 for certain taxpayers who have been recently migrated from erstwhile tax regime to GST regime. For such taxpayers, the extended date Le. 31st December 2018 or the date of Idling of annual return whichever is earlier. be the last date for availing ITC in relation to the said invoice issued by the corresponding suppliers during the period from July 2017 to March 2018.

Comments

Post a Comment

Popular posts from this blog

GST Audit Due Date Extended

The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing of GST Audit reports in forms GSTR-9, GSTR-A and GSTR-9C FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C has been notified vide notification no. 49/2018-Central Tax, dated 13.09.2018 as part of the CGST Rules. The competent authority has decided to extend the due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st March, 2019. The requisite FORMs shall be made available on the GST common portal shortly. Relevant order is being issued, the CBIC said last day.
Post a Comment
Read more

Highlights of Budget 2019

HIGHLIGHTS OF BUDGET 2019 *Tax* 1. Within 2 years, Tax assessment will be done electronically 2. IT returns processing in just 24 hours 3. Minimum 14% revenue of GST to states by Central Govt. 4. Custom duty has abolished from 36 Capital Goods 5. Recommendations to GST council for reducing GST rates for home buyers 6. *Full Tax rebate upto 5 lakh annual income after all deductions.* 7. Standard deduction has increase from 40000 to 50000 8. Exempt on tax on second self-occupied house 9. Ceiling Limit of TDS u/s 194A has increased from 10000 to 40000 10. Ceiling Limit of TDS u/s 194I has increased from 180000 to 240000 11. Capital tax Benefit u/s 54 has increased from investment in one residential house to two residential houses. 12. Benefit u/s 80IB has increased to one more year i.e. 2020 13. Benefit has given to unsold inventory has increased to one year to two years. *Other Areas* 14. State share has increased to 42% 15. PCA restriction has abolished...
Post a Comment
Read more

List of documents asked by GST Department with refund application in case of export of Goods/services without payment of IGST

*List of documents asked by GST Department with refund application in case of export of Goods/services without payment of IGST*  1. Copy of GSTRFD-01A downloaded from GST portal 2. Copy of ARN downloaded from GST portal 3. Copy of electronic credit ledger download from GST portal 4.Explanation for considering GSTR-1 in place of GSTT-3B/Reconciliation statement in case of difference between two. 5. Copy of GSTRFD-01 having bank account details. 6. Copy of GSTR-3B for the relevant period. 7. Copy of GSTR-1 for the relevant period. 8. Copy of Registration certificate. 9. Jurisdiction Proof. 10. Self declaration as per rule 89. 11. Declaration of goods exported are not subject to any export duty. 12. Declaration of available ITC on goods and services not availed for making nil rated & fully exempt supplies 13. Undertaking regarding not being prosecuted for any offence under the existing Acts. 14. Undertaking of sanction amount of refund paid back to go...
1 comment
Read more