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CBEC Issues Clarifications On Various Aspects Of Returns Filing Under GST

The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-3B and other related queries.

In order to consolidate the information in various notifications and circulars regarding return filing and to ensure uniformity in implementation across field formations, the Board, in exercise of its powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017, has issued clarifications regarding such issues vide its Circular No. 26/26/2017-GST dated the 29th December, 2017.

Download the above mentioned Circular No. 26/26/2017-GST from CBEC site - click here

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