Govt has given a huge opportunity for those who failed to file their return so far . You can now file your all pending GSTR-1 from July onward withing 31st Dec. 2017 without worrying about GSTR-2 and GSTR-3 . GSTR-2 and GSTR-3 have been putt off till Mach 2018 .

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

If you have some credit left with Central Excise , Service Tax or VAT file TRAN-1 before 31st Dec 2017 other wise you will lose it . Our expert will help you with TRAN-1 . Due date for GSTR-4 meant for Assessee under composition levy has been deferred to 24-12-2017 .

Details of inputs or capital goods sent and received back from the job worker need to be furnished by the taxpayers on a quarterly basis in Form GST ITC-04. For preparing and uploading of this statement, an excel offline tool has been made available on GST Portal. GST Council Recommends Extension GST ITC-04 (Details of goods/ capital goods sent to job worker and received back) for the quarter July 2017 to Sept. 2017 Upto 31 Dec. 2017.

Extension of dates

Taxpayers with annual aggregate turnover UPTO 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
})