GST Returns –Due date for filing specified returns extended – Notification Nos. 59-63/2017–Central Tax, all dated 15-11-2017 have been issued for this purpose.
| Return | Month/Quarter | Revised due date | Additional comments |
| GSTR-4 | the quarter of July to September 2017 | 24-Dec-2017 | To be filed by Composition supplier. |
| GSTR-5 | For the month July, August, September & October 2017 | 11-Dec-2017 | Tobe filed by a non-resident taxable person. |
| GSTR-5A | Month July, August, September & October 2017 | 15-Dec-2017 | To be filed by the person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient. |
| GSTR–6 | For the month of July | 31-Dec-2017 | Tobe filed by Input Service Distributor (ISD). |
| ITC-04 | Quarter of July to September 2017 | 31-Dec-2017 | In respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another. |
Late fees for delayed filing of GSTR-3B waived –
Time limit for furnishing the details of outward supplies in FORM GSTR-1 by such class of registered persons, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year
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