Friday, 18 August 2017

GST return filing date extended for taxpayers availing input credit -The Total Investment & Insurance Solutions

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18 August  2017

The central government on Thursday extended the due date for filing of the Goods and Services Tax (GST) return for taxpayers who want to avail the transitional input tax credit.

As per the laid down rules, the GST for the month of July 2017 has to be paid by August 20, 2017, only after which the payment of full GST return through "Form 3B" can be filed. The deadline for filing the "Form 3B" has been extended till August 28, 2017. The Total Investment & Insurance Solutions

The development comes after concerns were raised about the non-availability of the "Form" for claim of the transitional input tax credit on the GSTN website. The Total Investment & Insurance Solutions

According to Ministry of Finance, the "Form" will be made available on the GSTN website from August 21, 2017. The Total Investment & Insurance Solutions

"In view of this, a small window of opportunity is being given to all the taxpayers... taxpayers who want to avail the transitional input tax credit should also calculate their tax liability after estimating the amount of transitional credit as per Form TRANS I," the ministry said in a statement.

"They have to make full settlement of the liability after adjusting the transitional input tax credit before 20th August, 2017. However, in such cases, they will get time up to 28th August, 2017 to submit Form TRANS I and Form 3B." The Total Investment & Insurance Solutions

Besides, the ministry informed that any shortfall in the amount already paid vis-à-vis the "amount payable on submission of Form 3B" will have to be paid with interest at the rate of 18 per cent for the period between August 21 till the payment of such differential amount. 


Abhishek Jain, Tax Partner, EY said: "This benefit would be available only to those who will file TRAN 1 on or before August 28. This would provide a major cash flow relief to the industry."The Total Investment & Insurance Solutions

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