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Gstr 2

Ritu Agarwal (CA) (51 Points)

15 November 2017

Do we have to file GSTR 2 for July- after the 23rd GST council meeting decisions??

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prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 15 November 2017

For filing of details in Form GSTR-1 till March 2018, taxpayers would be divided into two categories. Details of these two categories along with the last date of filing GSTR 1 are as follows: (a) Taxpayers with annual aggregate turnover up to Rs. 1.5 Crore need to file GSTR-1 on quarterly basis as per following frequency: Period Dates Jul - Sep 31st Dec, 2017 Oct - Dec 15th Feb, 2018 Jan - Mar 30th April, 2018 (b) Taxpayers with annual aggregate turnover more than Rs. 1.5 Crore need to file GSTR-1 on monthly basis as per following frequency: Period Dates Jul – Oct 31st Dec, 2017 Nov 10th Jan, 2018 Dec 10th Feb, 2018 Jan 10th Mar, 2018 Feb 10th Apr, 2018 Mar 10th May, 2018

iii. No need to file GSTR-2 & GSTR-3 for the previous month/ period till March, 2018 .

The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March, 2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entire period without requiring filing of GSTR-2 & GSTR-3 for the previous month/ period.

Read more at: https://www.caclubindia.com/articles/gist-of-various-recommendations-made-at-23rd-gst-council-meeting-31589.asp