Circular No. ES/ 255/2018-19 October 22, 2018
To: Members of the Council
Dear Member,
The Council is glad to inform that the Ministry of Finance has issued a Press Release on 21st October, 2018 extending the deadline for filing summary sales return i.e. GSTR-3B for the month of September till 25th October, 2018. Relevant Notification in this regard will be issued shortly.
Members of Trade had expressed their apprehensions to the Ministry of Finance relating to the last date for availment of ITC for the period July, 2017 to March, 2018.
Accordingly, 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.
Members please make a note of the following –
Members may kindly make a note of the above.
Thanking you,
Yours faithfully,
S.BALARAJU
EXECUTIVE DIRECTOR
