Correction -
*GST Update - 21st GST Council meeting dated 9th September.*
1. *July Month Returns*
GSTR-1- 10th October (3rd Oct for more than 100 cr turnover)
GSTR-2- 31st October
GSTR-3- 10th November
2. GSTR-4 July-September - 18-Oct-17 (no change)
GSTR-6 Tax period July, 2017 – Revised due date 13-Oct-17
3. Due dates for filing of the returns for subsequent periods after July shall be notified at a later
4. *GSTR-3B* will continue to be filed for the months of August to December, 2017.
5. *FORM GST TRAN-1* can be revised once. The due date for submission of FORM GST TRAN-1 has been extended by one month i.e. 31st October, 2017.
6. A registered person (whether migrated or new registrant), who could not opt for composition scheme, shall be given the option to avail composition till 30th September 2017 and such registered person shall be permitted to avail the benefit of composition scheme with effect from 1 st October, 2017.
7. The registration for persons liable TDS and TCS will commence from 18th September 2017. However, the date from which TDS and TCS will be deducted or collected will be notified by the Council later.