Circular 26/26/2017 - Central Tax
Date: December 29, 2017
File No: F. No. 349/164/2017-GST
Subject
Filing of returns under GST
Content
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 oth…