Extension of time limit of filing various returns and intimations

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Extension of time limit for filing declaration in Form GST ITC-01

The Central Government vide Notification No. 67/2017-Central Tax dated December 21, 2017 has extended the time limit for making a declaration in Form GST ITC-01, by the registered persons, who have become eligible during the months of July, August, September, October and November, 2017 to the effect that they are eligible to avail the ITC under Section 18(1) of the CGST Act, 2017, till January 31, 2018.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-67-central-tax-english.pdf

Extension of date of filing of Form GSTR-5

The Central Government vide Notification No. 68/2017-Central Tax dated December 21, 2017 has extended time limit for furnishing return in Form GSTR-5, by a non-resident taxable person, for the months of July, August, September, October, November and December, 2017, till January 31, 2018.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-68-central-tax-english.pdf

Extension of date of filing of Form GSTR-5A

The Central Government vide Notification No. 69/2017-Central Tax dated December 21, 2017 has extended time limit for furnishing return in Form GSTR-5A, by a person supplying online information and database access or retrieval (“OIDAR”) services from a place outside India to a non-taxable online recipient, for the months of July, August, September, October, November and December, 2017, till January 31, 2018.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-69-central-tax-english.pdf

Extension of time limit for intimation of details of stock held in Form GST CMP-03

The Central Government vide Order No. 11/2017-GST dated December 21, 2017 has extended the time limit for intimation of details of stock held on the date preceding the date from which the option to pay tax under Section 10 of the CGST Act, 2017 is exercised in Form GST CMP-03 till January 31, 2018.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/gst/order11-cgst.pdf