The December GST Council Meeting established the timeline for the implementation of the nationwide e-Waybil. The e-Waybill will be an electronic documentation for transport of goods when the value of the supply exceeds Rs 50,000.

  • The system will be rolled out on a trial basis on 16 January 2018 along with Notifications.
  • Final rules will be notified for compulsory inter-state use by 1 February 2018.
  • States can implement the e-Waybill for intra-state movements at any time before 1 June 2018.
  • All intra and inter-state movements will have e-Waybills by 1 June 2018.

Please refer to this PIB for more details.

The November GST Council Meeting brought several changes to the GST returns system.

  • Taxpayers with a turnover up to 1.5 Crore will file GSTR1 on a quarterly basis and those above will file on a monthly basis.
  • GSTR-3B will continue until March 2018 with a final filing date of 20 April 2018.

All previous notifications regarding filing dates will receive updates at a later date. Even with this change we strongly recommend you continue to upload data to the GSTN Portal.

For filers who will be quarterly these will be the deadlines for GSTR-1:

Period Deadline
July, August, September 2017 31 December 2017
October, November, December 2017 15 February 2018
January, February, March 2018 30 April 2018

For filers who will file monthly these will be the deadlines for GSTR-1:

Period Deadline
July – October 2017 31 December 2017
November 2017 10 January 2018
December 2017 10 February 2018
January 2018 10 March 2018
February 2018 10 April 2018
March 2018 10 May 2018

Per the GST Council the filing deadlines for July 2017 through March 2018 will be fixed by a Committee of Officers for GSTR-2 and GSTR-3.

The following calendar applies for each of the returns:

Return Period Deadline Notification
GST ITC-04 July-September 2017 31 December 2017 Link
GSTR-4 July-September 2017 24 December 2017 Link
GSTR-5 July – December 2017 31 January 2018 Link
GSTR-5A July – December 2017 31 January 2018 Link
GSTR-6 July 2017 31 December 2017 Link
TRAN-1 27 December 2017 Link
GST ITC-01 July – November 2017 31 January 2018 Link
GST CMP-03 31 January 2018 Link

With all of these deadlines and forms to deal we offer a platform which let’s you complete, file and retain all your records. The platform keeps evolving and now we let you validate GSTINs and provide an Excel Report for all of your customers. Combine this with managed services like Surefile we are the best solution. For more information click here or contact us at:

GST Changes

  • The CBEC has no longer required the collection of tax on advances of goods. This change will be a major benefit for suppliers of goods who dealt in large volumes of mixed rate items such as FMCG. There is no change on the treatment for services.
  • The CBEC has consolidated all of the GST Changes through 15 October 2017 into a set of CGST rules which are available hereand the IGST rules are available here.
  • Notification 41/2017 – Central Tax (Rate) lists the changes to the tax rates for commodities, this modifies Notificaiton 1/2017 – Central Tax (Rate).
  • Notification 42/2017 – Central Tax (Rate) list the changes to the exemptions for commodities, this modifies Notification 2/2017 – Central Tax (Rate).
  • Along with the numerous changes to the tax rates for items the CBEC has published a list of the changes to the CGST rates starting from 1 July 2017 through 15 November 2017.
  • The CBEC has released notification regarding the custom milling of paddy, terracotta idols and interstate movement of machinery.
© 2013 Udyog Software. All Rights Reserved.