The Central Board of Excise and Customs ('The CBEC') has extended the date of filing ISD Return in Form GSTR-6 and Transitional deemed credit Form GST TRAN-2 along with notifying dates for GSTR-1 for April to June months/quarter, as per various notifications/order dated March 28, 2018. The revised dates are summarised below for your easy reference:
|
Sr. No |
Form/Return in GST |
Period |
Revised Last Date for filing |
Notifications |
|
1. |
GSTR - 1 (Details of Outward Supply of Goods/Services), for the registered persons having aggregate turnover of up to Rs. 1.5 crore in preceding F.Y. or current F.Y. |
Quarter April to June, 2018 |
July 31, 2018 |
|
|
2. |
GSTR - 1 (Details of Outward Supply of Goods/Services), for the registered persons having aggregate turnover of more than Rs. 1.5 crore in preceding F.Y. or current F.Y. |
April to June, 2018 |
For April 2018: May 31, 2018
|
|
|
3. |
GSTR - 6 (Return by an Input Service Distributor) |
July 2017 to April 2018 |
May 31, 2018 |
|
|
4. |
TRAN - 2 [Statement to be filed under Rule 117(4)(b)(iii) of the CGST Rule, 2017 for availing benefit of deemed credit @40%/60%] |
June 30, 2018 |
||
Note: Due dates for filing GSTR-2 and GSTR-3 shall be notified later.
CAclubindia
