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Home» Circulars» Imp Recommendations Of Gst Council Meeting Dtd 10 11 2017 Revised Return Filling Dates Gst Rate Changes Others

Imp Recommendations of GST Council Meeting dtd 10/11/2017 - Revised Return Filling Dates / GST Rate Changes / Others


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

Jhansi Castle 4th Fl., 7 Cooperage Road, Mumbai - 400 001.India.

Tel : +91 22 22021288 / * Fax : +91 22 22026684 *

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EPC/LIC/GST_Council    13/11/ 2017




Imp Recommendations of GST Council Meeting dtd 10/11/2017 

Revised Return Filling dates

GST Rate Changes




Dear Members,


Kindly take note  that the  GST Council, in its 23rd  meeting held at Guwahati on 10/11/2017 has recommended the several  measures for taxpayers.


As per press notes/ release  by  CBEC, the  recommendations are highlighted as follows:  


  • Return Filing


  • The return filing process shall be further  simplified in the following manner:


i. All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th  of the succeeding month till March, 2018.
ii. For filing of details in FORM GSTR-1 till March 2018, taxpayers would be divided into two categories. Details of these two categories along with the last date of filing GSTR 1 are as follows:

  • Taxpayers with annual aggregate turnover up-to Rs. 1.5 crore need to file GSTR-1 on quarterly basis as per following frequency:




Jul- Sep

31st  Dec 2017

Oct- Dec

15th  Feb 2018

Jan- Mar

30th  April 2018


  • Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR-1 on monthly basis as per following frequency:




Jul- Oct

31st  Dec 2017


10th  Jan 2018


10th  Feb 2018


10th  Mar 2018


10th  Apr 2018


10th  May 2018


iii.   The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entire period without requiring filing of GSTR-2 & GSTR-3 for the previous month / period.


b)  A large number of taxpayers were unable to file their return in FORM GSTR-3B within due date for the months of July, August and September, 2017. Late fee was waived in all such cases. It has been decided that where such late fee was paid, it will be re-credited to their Electronic Cash Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for discharge of their future tax liabilities. The software changes for this would be made and thereafter this decision will be implemented.

c)       For subsequent months, i.e. October 2017 onwards, the amount of late fee payable by a taxpayer whose tax liability for that month was ‘NIL’will be Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) instead of Rs. 200/- per day (Rs. 100/- per day each under CGST & SGST Acts).


  • Manual Filing

A facility for manual filing of application for advance ruling is being introduced for the time being.


  • Further benefits for service providers

e) Exports of services to Nepal and Bhutan have already been exempted from GST. It has now been decided that such exporters will also be eligible for claiming Input Tax Credit in respect of goods or services used for effecting such exempt supply of services to Nepal and Bhutan.

f) In an earlier meeting of the GST Council, it was decided to exempt those service providers whose annual aggregate turnover is less than Rs. 20 lakhs (Rs. 10 lakhs in special category states except J & K) from obtaining registration even if they are making inter-State taxable supplies of services. As a further measure towards taxpayer facilitation, it has been decided to exempt such suppliers providing services through an e-commerce platform from obtaining compulsory registration provided their aggregate turnover does not exceed twenty lakh rupees. As a result, all service providers, whether supplying intra-State, inter-State or through e-commerce operator, will be exempt from obtaining GST registration, provided their aggregate turnover does not exceed Rs. 20 lakhs (Rs. 10 lakhs in special category States except J & K).


  • Extension of dates

Taking cognizance of the late availability or unavailability of some forms on the common portal, GST council has extended due dates for GST TRAN-1  GST ITC-04, GSTR-4, GSTR-5, GSTR-5A, GSTR-6 etc.

From exports perspective,  the GST TRAN-1 date is important  and the  due dates for furnishing the following forms shall be extended as under:


FORM and Details

Original due date

Revised due date


(Which was revised subsequently to 30/11/2017)

(One-time option of revision also to be given till this date)


  • GST Rate Changes


  • Reduction of GST rate  from 28% 18%

The Council has recommended reduction in GST rate from 28% to 18% on goods falling in 178 headings at 4-digit.    From chemexcil’s perspective,  the GST rate of following items   has been reduced from 28% to 18%:


  • Detergents, washing and cleaning preparations
  • Liquid or cream for washing the skin
  • Shampoos; Hair cream, Hair dyes (natural, herbal or synthetic) and similar other goods; henna powder or paste, not mixed with any other ingredient;
  • Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, perfumery, cosmetic or toilet preparations, room deodorisers
  • Perfumes and toilet waters
  • Beauty or make-up preparations


  • Reduction of GST rate  from 18% to 12%

Though there are several items where rate has  been rationalised, from chemicals sector Medicinal grade oxygen  is   one of the items.


Finally, as per press release, relevant notifications for all of the above decisions will be issued shorty by CBEC/GST, so as to be effective from 15.11.2017.

Members are requested to take note of all above changes.  For original  press release/ Note etc please use below links to download: release/20171110_Press%20Release_23rd%20GSTC%20Meeting.pdf


Thanking you,


Yours faithfully,











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