Dear Members,

Kindly note that CBEC  has issued notifications regarding  extension of date for filing return in FORM GSTR-1.     The  GST Policy Wing, CBEC   has also  issued an important circular having clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors etc

The gist of important  changes are as under :-

• Revised due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of up-to Rs.1.5 crore. 
•  

As per Notification No. 71/2017 – Central Tax New Delhi, the 29th December, 2017 the revised schedule shall be as under :-

(b)     Extension of the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.

As per Notification No. 72/2017 – Central Tax  New Delhi, the 29th December, 2017, the revised schedule shall be as under

Ø   Clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors etc

Representations have been received by CBEC seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the information in various notifications and circulars regarding return filing and to ensure uniformity in implementation across field formations, CBEC (GST Policy Wing)  has issued master Circular No. 26/2017-GST dated 29/12/2017  which is available for download on below link-

http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-26-cgst.pdf

Members are requested to take note of the same and do the needful as per revised dead-lines.   In case of Technical  Issues, please write to helpdesk@gst.gov.in under cc to deepak.gupta@chemexcil.gov.in/ balani.lic@chemexcil.gov.in .

Yours faithfully,

(S G BHARADI)
EXECUTIVE DIRECTOR
CHEMEXCIL