Circular No.ES/ 352/2017-18 March 29, 2018
To: Members of the Council
Sub: CBEC notifications/ orders related to Central Tax under GST
Dear Member,
We would like to inform you that the Central Board of Excise ad Customs (CBEC) has issued various notifications and orders relating to Central Tax under GST.
The details are given here-below:
CENTRAL TAX (NOTIFICATIONS)
CBEC hereby notifies the due date of Form GSTR-1 for the quarter April to June, 2018. Taxpayers with aggregate turnover of upto Rs.1.5 crore shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter April to June, 2018 till the 31st day of July, 2018.
CBEC notifies due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores for the month of April, May and June 2018.
Sr. No. |
Month |
Last Date for filing of return in Form GSTR- 1 |
1 |
April, 2018 |
31st May, 2018 |
2 |
May, 2018 |
10th June, 2018 |
3 |
June, 2018 |
10th July, 2018 |
CBEC extends the time limit for furnishing return by an Input Service Distributor in FORM GSTR-6 for the months of July, 2017 to April, 2018, till the 31st day of May, 2018.
CBEC notifies the specified persons as the class of persons who shall make an application for refund of tax paid by it on inward supplies of goods or services or both, to the jurisdictional tax authority, in such form and manner as specified, before the expiry of eighteen months from the last date of the quarter in which such supply was received.
CENTRAL TAX (ORDER)
CBEC hereby extends the period to file FORM GST TRAN-2 under Central Goods and Service Tax Rules, 2017 till 30.06.2018
Members may kindly make a note of the above.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR