Latest GST News, Information, Notifications &

Announcements
10th January 2019

32nd GST Council meeting was held at New Delhi and chaired by Shri Arun Jaitley. Announcements
made was a big relief to MSMEs and small traders.
The key takeaways of the 32nd GST Council meeting are as follows:

 Increase in GST registration limit from Rs 20 lakhs up to Rs 40 lakhs for suppliers of goods.
 Changes in the existing composition scheme made by increasing the turnover limit to join the
scheme up to Rs 1.5 crores, tax payments to be made quarterly and returns to be filed annually
starting 1st April 2019.
 New composition scheme is introduced for service providers and those who supply services
along with goods; the Turnover limit set is Rs 50 lakhs and the Tax rate is fixed at 6%.
 No rate cuts were announced this time. GoMs were formed to study taxation of under-
construction properties & lotteries.
 Calamity cess up to 1% for up to 2 years will be charged for supplies made within the State of
Kerala.

22nd December 2018

31st GST Council meeting was held on 22nd December 2018; Some rate cuts, Decisions to extend filing
of GSTR-9,9A and 9C upto 30th June 2019, New return filing to be made applicable on trial basis from
1st April 2019 and many more were announced.

8th December 2018

CBIC extends due date for filing GSTR-9, GSTR-9A and GSTR-9C from 31st December 2018 till 31st
March 2019 for FY 2017-18.

8th December 2018

Next 31st GST Council meeting to be held on 22nd December 2018 at Delhi.

28th November 2018

Due dates for filing GSTR-1, GSTR-3B and GSTR-4 have been extended in those places which were
affected by cyclones Titli and Gaza:

Sl. Extended
no. Return/Form due date Taxpayers eligible for extension

1 Form GSTR-3B for 30th Taxpayers whose principal place of business is in the
September 2018 and November district of Srikakulam in Andhra Pradesh
October 2018 2018
Sl. Extended
no. Return/Form due date Taxpayers eligible for extension

2 Form GSTR-3B for 20th Taxpayers whose principal place of business is in 11

October 2018 December districts of Tamil Nadu*
2018

3 Form GSTR-1 for 30th Taxpayers having aggregate turnover more than
September 2018 and November Rs.1.5 crore and whose principal place of business is
October 2018 2018 in the district of Srikakulam in Andhra Pradesh

4 Form GSTR-1 for October 20th Taxpayers having aggregate turnover more than Rs.
2018 December 1.5 crore and whose principal place of business is in
2018 the 11 districts of Tamil Nadu*

5 Form GSTR-1 for the 30th Taxpayers having aggregate turnover of up to Rs. 1.5
quarter July 2018 to November crore and whose principal place of business is in the
September 2018 2018 district of Srikakulam in Andhra Pradesh

6 Form GSTR-4 for the 30th Taxpayers registered under Composition scheme,
quarter July 2018 to November whose principal place of business is in the district of
September 2018 2018 Srikakulam in Andhra Pradesh

7 Form GSTR-7 for the 31st January All taxpayers

month of October 2018 2019

*Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai,

Tiruchirappalli, Karur and Ramanathapuram.

26th Oct 2018 :

1. Due date of GST ITC-04 for the period of July 2017 to September 2018 extended till 31 December
2018.
2. Taxpayers whose registration has been cancelled by the proper officer on or before September 30,
2018, shall be required to furnish the final return in Form GSTR-10 till December 31, 2018.
21st Oct 2018 :
Due date to reconcile and file the amended GST data for FY 2017-18 in GSTR-3b for September 2018 &
claim accurate ITC now extended to 25 October 2018.
28th Sep 2018 :
30th GST Council Meet held on 28th September 2018 (Friday) through video conferencing.
13th Sep 2018 :
1. TDS & TCS provisions will be effective from 1st Oct 2018.
2. Form GSTR-9C released. Due date of filing GSTR -9C yet to be notified.
10th Sept 2018:
1. Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017
to Nov 2018 till 31st December 2018. The due dates remain unchanged for rest of the taxpayers.
2. Extension of Due date for GSTR-1 in case of taxpayers with turnover above Rs 1.5 crores in previous
FY or Current FY
a. Regular taxpayers : for months from July 2017 to September 2018 extended till the 31st October 2018.
b. Newly migrated taxpayers : for months from July 2017 to November 2018 extended till the
31st December 2018.
3. Extension of Due date for GSTR-1 in case of taxpayers with turnover upto Rs 1.5 crores in previous
FY or Current FY
a. Regular taxpayers :

Quarter New Due date

July – September 2017 31st October 2018

October – December 2017 31st October 2018

January – March 2018 31st October 2018

April – June 2018 31st October 2018

July – September 2018 31st October 2018

October – December 2018 31st January 2019

January – March 2019 30th April 2019

b. Newly migrated taxpayers : For all quarters from July 2017 to September 2018 extended till
31st December 2018.
c. For flood-affected regions of Kodagu, Mahe and Kerala : Above table of dates remain the same except
for quarter July 2018 to September 2018 extended till 15th November 2018.
4. Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing
due to tech glitch, to 31st March 2019 and 30th April 2019 respectively.
4th Sep 2018 :
1. Taxpayers who filed GST CMP-04 for opting out of the composite scheme between 2nd March 2018 to
31st March 2018 can declare their ITC claim in Form GST ITC -01 till 3rd of October 2018.
2. Time limit to file Form GST ITC-04 for the period from July 2017 to June 2018 has been extended till
30th September 2018.
3. CBIC released formats of GSTR -9 & GSTR -9A.
4. GST council waives the late fees for the following :
a. Taxpayers whose GSTR -3B for the month of October 2017 was submitted but not filed on the common
portal.
b. Taxpayers whose GSTR -4 was filed for the period of October to December 2017 within due date but
late fees were mistakenly charged.
c. Input service distributors who paid late fees for GSTR-6 for any tax period between 1st Jan 2018 to
23rd Jan 2018.
21st Aug 2018: Due date for filing GSTR – 3B for July 2018 has been extended to 24th August 2018.
6th Aug 2018: Reverse Charge Mechanism (in case of supplies made by unregistered persons to
registered persons), TDS and TCS provisions under GST deferred till 30th Sept 2019.
4th Aug 2018: 29th GST Council Meet was held at New Delhi. Incentives on Digital payments got a
green flag. Committee to be formed for addressing MSME woes.
30th Jul 2018: Know the highlights of Proposed changes to GST return filing.
30th Jul 2018: Due date of GSTR-6 filing extended for months from July 2017 to August 2018 is 3oth
September 2018.