Home» Circulars» Gst Extension Of Due Date To 25th October 2018 For Furnishing Return In The Form Gstr 3b For The Month Of September 2018

CHEMEXCIL
Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)

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EPC/LIC/GST/GSTR-3B                                                                        22/10/2018

 

ALL  MEMBERS OF THE COUNCIL

        

 

Dear Members,

 

The Central Board of Indirect Taxes & Customs (CBIC) has issued  press release dated 22/10/2018 regarding  Extension of due date to 25th  October, 2018 for furnishing return in the FORM GSTR-3B for the month of September, 2018.

 

We understand from the press release that it has been brought to CBIC’s notice that there are  apprehensions by trade and industry relating to the last date for availment of ITC for the period July, 2017 to March, 2018.   In order to remove doubts, it was clarified that as per the law, the last date for availing ITC in relation to the period from July, 2017 to March, 2018 is the last date for the filing of return in the FORM GSTR-3B for the month of September, 2018.
In view of the said apprehensions and with a view to give some more time to the trade and industry-

• The last date for furnishing return in the FORM GSTR-3B for the month of September, 2018 is being extended up to 25th October, 2018.

 

• The extension of the said due date also implies that the last date for availment of ITC for the period July, 2017 to March, 2018 also gets extended up to 25th  October, 2018.

• It may also be noted that the Government has extended the last date for furnishing of return in FORM GSTR-3B for the month of September, 2018 for certain taxpayers who have been recently migrated from erstwhile tax regime to GST regime vide notification No. 47/2018- Central Tax dated 10th September, 2018.For such taxpayers, the extended date i.e. 31st December, 2018 or the date of filing of annual return whichever is earlier will be the last date for availing ITC in relation to the said invoices issued by the corresponding suppliers during the period from July, 2017 to March, 2018.

 

Members are requested to take note  of the above  CBIC press release and do the needful accordingly. Relevant notification will follow shortly.  This press release is available for reference using below link.

 

Current Press Release

 

Date of Uploading	Description
22-10-2018	Extension of due date to 25th October, 2018 for furnishing return in the FORM GSTR-3B for the month of September, 2018

 

Thanking you,

Yours faithfully,

 

S.G BHARADI
EXECUTIVE DIRECTOR

CHEMEXCIL