Category: Returns under GST

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We are a small saree manufacturer at Surat. We buy ready dyed fabrics and get job work, hand work, stitching etc. done to create designer sarees.We are confused about GST implementation as there was no tax on us before. Will we get relaxation for the return filing?

Relaxation in filing of returns for the month of July and August, 2017 has already been provided as per which for the first two months of GST implementation, the tax would be payable based on a simple return (Form GSTR- 3B) containing summary of outward and inward supplies which will be submitted before 20th of the succeeding month.

(FAQ-7(e) TEXTILES)

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Date of filing of Return for July 2017 for OIDAR Service from outside India to a non-taxable online recipient extended to 15-09-2017

Notification 25/2017-CT dated 28-08-2017.

As per Rule 64, Every registered person providing online  information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.

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Extension of Due date of filing of Return GSTR-6 by ISD for July and Aug 2017

Date for GST return GSTR-6  by ISD for July and August 2017 has been extended to

  • 8th September for July 2017
  • and to 23rd September for August 2017

[Notification 26/2017-CT  dated 28-08-2017]

Comments :

  1.  The above dates have been set just two days before due dates for GSTR-2.
  2. As per Rule 59(5) , The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2.
  3. GSTR-6 by ISD is required to be filed under Rule 65 by taking into consideration the information in GSTR-6A.  As per Rule 59(3), information submitted by supplier in GSTR-1 relating to ISD travels to ISD through GSTR-6A