Important GST updates vide recent GST notifications dt. 28th March 2018:
- Due date for filing GSTR-6 for the period of July 2017 to April 2018 has been extended to 31st May 2018.
- Due date for filing trans-2 form has been extended to 30th June 2018.
- Due date for filing GSTR-1 for the quarter ending on 30th June 2018 is announced as 31st July 2018, for those who are required to file GSTR-1 on quarterly basis.
- For those who are required to file GSTR-1 on monthly basis following due dates are announced:
@31st may for April 2018
@ 10th June for May 2018.
@ 10th July for June 2018.
- Those taxpayers want to opt for GST composition scheme for financial year 2018-19, are required to file an intimation in form GST CMP-2 before 31st March 2018.
- Due date for filing of RFD-10 to claim the refund of tax by UN agencies & notified others extended to 18 months from last date of each quarter.
- Government also issued certain notifications to give effect to decision taken in 26th meeting of GST Council like:
@ Implementation of e-way Bill For interstate movement of goods w.e.f 1st April, and for intra State movement of goods states are divided into four groups and e-way bill will be implemented in a phased manner.
@ filing of GSTR-3B is continued for three more months upto June 2018.
@ Applicability of reverse charge on an unregistered dealer is further deferred till 30th June 2018.
@ Applicability of TDS provisions are also referred little 30th June 2018 etc.