Outcome of 21st meeting of GST – Semantic Taxgen Pvt Ltd
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Outcome of 21st meeting of GST

September 18, 2017

Key takeaways from 21st GST Council Meeting

 The due date for filing GSTR-1, GSTR-2 and GSTR-3 has been extended to 10th October, 2017, 31st October, 2017 & 10th November, 2017 respectively;

 GSTR-3B to be filed for the months of August, 2017 to December, 2017;

 Composition scheme can be opted till 30th September, 2017;

 No registration required, where the inter state supply (upto 20 lakhs turnover) of handicraft goods made under the cover of e-way bill;

 No registration required, where the inter supply (upto 20 lakhs) of Job work services made to registered persons and goods moves under the cover of e-way bill;

 The due date of filing Form TRAN-1 has been extended till 31st October, 2017 and it can be revised once;

 Registration for TDS and TCS deductor, would be start from 18th September, 2017, however the date for deduction/collection of TDS/TCS would be notified later;

 GST council set up a committee to examine issues related to exports and also constitute a group of ministers to monitor and resolve the IT challenges faced during GST implementation.

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