What are the new Due date for filing GSTR 3B?

Some taxpayers will not want to avail the transitional credit (TRAN-1) for the month of July. In this case, the due date for GSTR 3B filing is 25th Aug, 2017.

For those taxpayers who want to claim the transitional credit (TRAN-1) for the month of July, the due date for GSTR 3B filing is 28th Aug, 2017.

To avail the benefits of claiming the the credit, you will have to file GST TRAN-1 before GSTR- 3B.

Please note that there is no provision to revise the GST TRAN-1. If there are any errors or rectification to be done, it is not possible. Also, any invoices related to the previous period (Aug 28th to Sept 30th) is received by the taxpayer, there is no provision to book such credits in future returns.

Ensure that you file your returns before the extended due date.

Comments

Post a Comment

Popular posts from this blog

Activities to be treated as supply of services or supply of goods

As GST is in full swing from 1st July 2017 there are many query related to fact that which activity to be treated as supply of goods and which activities to be treated as supply of services. So this article encompass the topic i.e. Activities to be treated as supply of Goods or supply of services. Schedule 2 of CGST act tells us about the activities to be treated as supply of goods or supply of services. 1. Transfer (a) Any transfer of the title in goods is a supply of goods; (b) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services; (c) Any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods. 2. Land and Building (a) Any lease, tenancy, easement, licence to occupy land is a supply of services; (b) Any lease or letting out of the building including a commercial, industrial...
Read more

Amendment of Non-Core Fields in GST Registration is now available

Image
For Amendment of Non-Core Fields in GST Registration: First login into www.gst.gov.in  then click "Services"  then click on "Registration" and  then Choose " Amendment of Registration Non-Core Fields " Amendment can be done in respect of :  i) Addition of Registration Nos of Pre-GST Act,  ii) Modification of Mobile Number and E-mail ID,  iii) Modification or addition of Authorized Signatory,  iv) Addition or modification in Goods and Services,  v) Addition or modification of bank details,  vi) Modification of personal details of Proprietor
Read more

Deadline for Aadhaar-PAN linkage to stay: UIDAI CEO

Tax payers will have to link their PAN with Aadhaar by the stipulated deadline, which is this month-end, as the Supreme Court verdict on privacy has no bearing on the requirement, UIDAICEO Ajay Bhushan Pandey has said.  The requirement for Aadhaar being quoted for availing government subsidies, welfare schemes and other benefits will also continue unhindered for now, he told PTI.  The government had mandated linking of PAN with Aadhaar by the extended deadline of August 31. Asked about the implication of the Supreme Court ruling (privacy being a fundamental right) on linking of Aadhaar and PAN, Pandey said: "There also, linking of PAN to Aadhaar is mandated by an amendment in income tax act...the linking will continue under that act and law. There is no change". Pandey said various deadlines that have been prescribed, be it under provision of Aadhaar Act, Income Tax Act or money laundering rules will "have to be adhered to" as "those laws are valid".  ...
Read more