GST Updates


  • Threshold for Registration under GST enhanced to Rs 40 Lakh w.e.f. 01.04.2019. Threshold-for-registration-under-gst-enhanced-to-rs-40-lakh-w-e-f-01-04-2019/

  • Composition Scheme launched for service providers having turnover upto Rs 50 Lakh, applicable w.e.f. 1st April, 2019. Composition Scheme for Service Providers

  • GSTR-3B scheme has been extended for another three months, i.e. from April 2019 to June 2019. Due date will be same as 20th of next month.CGST-13/2019

  • Schedule (Due Dates) for filing of GSTR-1 for the period of April 2019 to June 2019 has been notified.  CGST-12/2019CGST-11/2019

  • Composition Scheme revised with effect from 01 April 2019. Eligibility Turnover Limit enhanced to Rs 1.5 crore in states other than Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim,  Tripura,  Uttarakhand. In these excepted states, limit is same as earlier of Rs 75 Lakh.

  • Last date to file GSTR-3B for the month of January 2019 has been extended till 22nd February 2019. For J&K, it is extended till 28th February 2019

  • Late fee waived for those who complete their pending filings (GSTR-3B, GSTR-1, GSTR-4) for the period from July 2017 to September 2018 within a period from 22 December 2018 to 31 March 2019.

  • Due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C for Financial Year 2017-18 extended till 30 June 2019. 

  • Last date to file GSTR-3B for the month of September 2018 has been extended till 25th October 2018. (21.10.2018 Press Information Bureau 3B extension)

  • Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases till 31.01.2019.

  • Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies notified @ 0.5%

  • Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies notified @ 1%

  • TDS and TCS provision u/s 51 and 52 will be applicable w.e.f. 1st October 2018

  • Format for Annual Return form and Auditor Report prescribed.

  • CGST Rule amended to empower Commissioner of GST to extend due date for TRAN 1 and TRAN 2 maximum by 31.03.2019 and 30.04.2019 respectively.

  • Due date for GSTR-3B for those who got migration pursuant to N/N 31/2018 dtd 06.08.2018 is 31st December 2018 for the periods from July 17 to November 2018 

  • Extension for due date of GSTR-3B for the month of July and Aug 2018 for the states of Kerala and specified districts of Karnataka and Puducherry
    • For July 18 : Extended till 5th Oct 2018
    • For Aug 18 : Extended till 10th Oct 2018

  • Fresh filing schedule notified for GSTR-1 for medium and large taxpayers having turnover more than 1.5 Crore where monthly return required:-July 17 to Sep 18 : 31st Oct 2018
    Oct 18 to Mar 19 : 11th of next month


  • Due date will be 31st Dec 2018 for periods from Jul 17 to Nov 18 for those who have migrated themselves into GST as a result of N/N 31/2018

  • Fresh filing schedule notified for GSTR-1 for small taxpayers having turnover upto 1.5 crore where quarterly return allowed :-
    July 17 to Sep 17 : 31st Oct 2018
    Oct 17 to Dec 17 : 31st Oct 2018
    Jan 18 to Mar 18 : 31st Oct 2018
    Apr 18 to June 18 : 31st Oct 2018
    July 18 to Sep 18 : 31st Oct 2018*
    Oct 18 to Dec 18 : 31st Jan 2019
    Jan 19 to Mar 19 : 30th Apr 2019*for Kerala and other flood affected areas, due date is 15th Nov 2018Due date will be 31st Dec 2018 for period from Jul 17 to Sep 18 for those who have migrated themselves into GST as a result of N/N 31/2018


  • Facility to download GSTR-2A in excel format is available now on GST Portal

  • Now, Refund application can be filed for multiple tax periods

  • Last date for GSTR-3B for the month of July 18 has been extended till 24th August 2018.

  • Notifications effecting amendments proposed in 28th meeting on 21.07.2018 are issued on 26.07.2018 applicable w.e.f. 27th July 2018. Refer rate notification in ‘GST Downloads’ menu.

  • RCM provisions under section 9(4) of CGST Act 2017 further deferred till 30.09.2018

  • Revised Due date for filing of GSTR-1 for the persons having turnover more than Rs 1.5 crore in preceding financial year as per following schedule. Such persons are required to file their returns on monthly basis.
    Months for which the details in FORM GSTR-1 are furnished  Time period for furnishing the details in FORM GSTR-1
    April 2018 31st May, 2018
    May 2018 10th June 2018
    June 2018 10th July, 2018

    N/N CGST-17/2018 dtd 28.03.2018


  • Revised due date for filing of GSTR-1 for the persons having turnover less than or equal to Rs 1.5 crore in preceding financial year as per following schedule. GSTR-1 of small dealers will be filed on quarterly basis:-
    • April 18 to June 18  : 31st July 2018   (Refer  CGST-18/2018 dated 28.03.2018)

  • Due date of GSTR-3B for the month of April 2018 has been extended till 22.05.2018

  • Return filing process will remain same (i.e. 3B and GSTR-1) for next couple of months.
    • After that, simplified form will be issued by GSTN. This form will also be filed on monthly basis.
    • GST Council, in its meet on 04.05.2018 cleared that return filing frequency will be monthly except for composition dealers and Nil filers.

  • CGST Rules amended on 18.04.2018 vide notification CGST-21/2018. Major changes include :-
    • Refund formula in case of ‘inverted duty structure’ specified
    • Rules for Consumer Welfare Fund amended
    • ‘Final return’ in form GSTR-10 inserted
    • DRC-07 amended

  • Data in serial no. 4A of Table 4 of Form GSTR-4 by Composition dealers not required to furnished. Read Press Release-GSTR 4-17 Apr 2018

  • Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. CIR-42/16/2018-GST dtd 13.04.2018

  • Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances clarified to provide uniformity in such procedures. CIR-41/15/2018-GST dtd 13.04.2018

  • Major relief provided for LUT:  LUT will be deemed to be accepted as soon as ARN is generated. No document needs to be physically submitted  to  the jurisdictional office. CIR-40/14/2018-GST dtd 06.04.208

  • Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017. Read Order CGST-Order-1/2018 dtd 28.03.2018

  • E-Way bill rules applicable from 01.04.2018 for Inter-state movement of goods. N/N CGST-15/2018 dtd 23.03.2018

  • GSTR-3B will continue till 30.06.2018. Due dates notified – 20th of following month. N/N CGST-16/2018 dtd 23.03.2018

  • RCM provisions under section 9(4) of CGST Act 2017 further deferred till 30.06.2018 (N/N CGST-R-10/2018 dtd 23.03.2018)

  • CBEC has issued a Circular to clarify various issues for refund procedure. Read CIR-37/11/2018-GST dtd 15.03.2018

  • GST council in its Meeting on 10.03.2018 has issued various recommendations. Read Press Release GST Council 10.03.2018


  • Facility to amend details in GSTR-4 by Composition Dealers has been enabled.

  • Due date to file TRANS-2 for the period from July 2017 to December 2017 has been extended till 31.03.2018

  • Forfeit of benefit of “Waiver of Late filing fee of Form GSTR-5A”. refer N/N  CGST-13/2018 dtd 07.03.2018

  • E-way Bill rules amended on 07.03.2018 via CGST N/N CGST-12/2018

  • Facility to file LUT online through GSTN Portal has been activated. Now, it is not required to file manually.

  • CBEC has issued a clarification through circular in relation to non-allowance of Transitional Credits in some cases. Refer CIR-33/07/2018-GST dtd 23.02.2018

  • In view of delay in process of refunds of IGST paid on export of goods with payment of tax due to data feeding errors in GST returns, GSTIN has issued an advisory to correctly file such returns. Click here >> Advisory


  • In view of difficulties faced by the trade in generating e-way bill due to initial tech glitches, it has been decided to extend the trial phase for generation of e-way bill, both for inter and intra-State movement of goods. It shall be made compulsory from a date to be announced (CGST-11/2018 dtd 02.02.2018)

  • Last date has been extended for filing GSTR-6 for the months of July 2017 to Feb 2018 to 31.03.2018. {Refer CGST-8/2018 dtd 23.01.2018}


  • National Portal for E-way designed by National Informatics Center, New Delhi : www.ewaybill.nic.in. From 01.02.2018. E-way bill services will be available on www.ewaybillgst.gov.in.

  • User Manual provided for the detailed process of E-way Bill System for registered as well as un-registered persons. Refer “User Manual

  • Composition tax rate for Manufacturers decreased to 1% from 2% w.e.f. 01.01.2018. {N/N CGST-1/2018 dtd 01.01.2018}

  • Extension in time limit for filing of FORM GST CMP-03 by composition dealers who have opted this scheme through filing of FORM GST CMP-01 by 16.08.2017 (i.e. Migrated Dealers) Now, last date is 31st January 2018 instead of 10th Nov 2017. {Order-11/2017-GST dtd 21.12.2017}

  • Last date has been extended for filing GST returns for the months of July to December 2017 as follows:
    • GSTR – 5 :   31 Jan 2018
    • GSTR – 5A :  31 Jan 2018

  • Due date for ITC- 01 for July, Aug, Sep, Oct , Nov 2017 extended till 31/01/2018 CGST-67/2017

  • E-Way Bill rules will be applicable from 01.02.2018 for Inter-state movement of goods. For Intra-state movement, states are empowered to choose any date within a slot from 01.02.2018 to 31.05.2018.{http://ca-sunilkumar.com/soon-e-way-bill-becomes-reality-whole-india-gst-16-12-2017/}

  • Revised Due date for filing of GSTR-1 for the persons having turnover more than Rs 1.5 crore in preceding financial year as per following schedule. Such persons are required to file their returns on monthly basis.
    Months for which the details in FORM GSTR-1 are furnished  Time period for furnishing the details in FORM GSTR-1
    July – November, 2017 10th January, 2018
    December, 2017 10th February, 2018
    January, 2018 10th March, 2018
    February, 2018 10th April, 2018
    March, 2018 10th May, 2018

    Refer CGST-72/2017 dated 29.12.2017


  • Revised due date for filing of GSTR-1 for the persons having turnover less than or equal to Rs 1.5 crore in preceding financial year as per following schedule. GSTR-1 of small dealers will be filed on quarterly basis:-
     Sl No.  Quarter for which the details in FORM GSTR-1 are furnished  Time period for furnishing the details in FORM GSTR-1 
    1 July – September, 2017 10th January, 2018
    2 October – December, 2017 15th February, 2018
    3 January – March, 2018 30th April, 2018

    Refer CGST-71/2017 dated 29.12.2018


  • Due date for filling GST TRAN-1 and Revised GST TRAN-1 extended till 27.12.2017 {Refer  Order 9/2017-GST and Order-10/2017-GST}

  • Due date for GSTR-4 (Quarterly return for Composition Dealers) has been extended till 24/12/2017 (earlier it was 15/11/2017) Refer N/N CGST-59/2017 dtd 15.11.2017

  • Due date for ITC-04 in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017 has been extended till 31/12/2017 {Refer CGST-63/2017 dtd 15.11.2017}

  • Late filing fee for GSTR-3B for the month of August and September 2017 has been waived off.

  • Turnover threshold for opting Composition Scheme raised to Rs One Crore from Rs 75 Lakh and Rs 75 lakh where it was Rs 50 lakh for specified states.

  • Composition Scheme can be opted in immediate next month. No need to wait for next year. This option available till 31.03.2018.

  • GTA services provided to unregistered persons are exempt from GST (NN CGST-R-32-2017)

  • RCM provisions under section 9(4) of CGST Act 2017 deferred till 31.03.2018

  • Letter of Undertaking : From 4th October 2017 onwards, every exporter can submit Letter of Undertaking instead of Bond for non-payment of IGST on export of goods or services or both.  Refer N/N CGST-37/2017 and Circular- CIR-8/2017

  • Extension of last date for Cancellation of Registration for persons Migrated under GST from Existing Indirect Tax Laws and who are not required to get registered under GST. Now, last date is 30th October 2017 instead of 30 September 2017 {N/N CGST-36/2017 dtd 29.09.2017}

  • GSTR-3B has been extended till the month of March 2018. 20th of next month is the due date for filing monthly GSTR-3B.

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