M/s. Muthu & Associates

01/07/2020

08/12/2018

Extension due date of filing GST Annual Return from 31.12.2018 to 31.03.2019

30/09/2018

*Please do not get confused !!*

1. The first phase of GST Practitioners Exam to be held on 31.10.2018 will be only for those persons who are Sales Tax Practitioners (STP) or Tax Return Preparers (TRP). [ Rule 83(1)(b) of (CGST) Rules 2017 ]

2. The above STP & TRP should have at least five years of practice tenure. [ Rule 83(1)(b) of (CGST) Rules 2017 ]

3. The above STP & TRP should also have Enrolled as GST Practitioners on the GST Common Portal. [ Rule 83(2) of (CGST) Rules 2017 ]

4. The Enrolment ID of the above Enrolled persons should be approved upto 24.09.2018. [ As per guidelines rules of NACIN, Faridabad ]

- So the other persons who do not fall in the above points should wait for the further notifications of next phase of GST Practitioners Exam.

- And it should be noted clearly that everyone who have enrolled as GST Practitioner on the GST Common Portal are required to appear and clear this exam, either in this phase or the next upcoming phases otherwise their Enrolment ID will not be held as valid. [ Rule 83(3) & 84 of (CGST) Rules 2017 ]

30/12/2017

*Notification- 71/2017-Central Tax ,dt. 29-12-2017*
Extends the due dates for *quarterly* furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.
Jul-Sep’17 : 10-Jan-2018
Oct-Dec’17 : 15-Feb-2018
Jan-Mar’18 : 30-Apr-2018

2. *Notification 72/2017-Central Tax ,dt. 29-12-2017* Extends the due dates for *monthly* furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.
Jul-Nov’17: 10-Jan-2018
Dec’17 : 10-Feb-2018
Jan’18 : 10-Mar-2018
Feb’18 : 10-Apr-2018
Mar’18 : 10-May-2018

3. *Notification 73/2017-Central Tax ,dt. 29-12-2017* Waives the late fee payable for failure to furnish the return in FORM GSTR-4

07/10/2017

https://www.finpedia.co.in/2017/10/07/major-changes-gst/

Against the backdrop of continious attacks on Modi government the GST coucil has bought some changes in GST act on 6october 2017.