Following Changes were proposed by 23rd  GST Council in its Meeting at Guwahati on 10 November 2017

Date Notified for Changes is 15 Nov 2017


Summary of Changes


GSTR3B is to be continued till March 2018

Earlier GSTR3B was to be filed only from July 2017 to Dec 2017

Now,it has been extended to March 2018

Tax Along with Form GSTR3B to be filed till 20 th of next month


GSTR1 Due Dates Changed

If Last year turnover Upto 1.5 Crores

GSTR1 to be filed Quarterly


Due Date


31 Dec 2017


15 Feb 2018


30 April 2018


If last year turnover More than 1.5 Crores

GSTR1 is to be filed Monthly from November 2017 onwards


Due Date


31 Dec 2017

Nov 2017

10 Jan 2018

Dec 2017

10 Feb 2018

Jan 2018

10 March 2018

Feb 2018

10 April 2018

March 2018

10 May 2018

 Hence those assesses who have filed GST Return for July have to file it again for July-Sep (If last year turnover upto 1.5 Crores) and July-Oct (If last year turnover greater than 1.5 Crores)


GSTR1 Now Independent of GSTR2 and GSTR3

Earlier Full cycle of GSTR 1, 2, 3 had to be completed for one month for other month to start

Hence GSTR1 for August could not be filed as GSTR 2 and 3 for July was pending. Now GSTR1 has become independent and could be filed for these periods. Also Dates of GSTR2 and GSTR3 have been changed and will be notified later


Late Fees to be Refunded as Tax for July to October

Earlier Late Fees for GST Returns was waived .

Those who had paid the same were recredited to their account as Fees

Earlier this recredited amount could only be used to pay fees which may be charged in future. Now, Govt has decided to recredit the amount as tax so that it can be used by taxpayer against his future liability


Late Fees Reduced for Nil GST Return

Normally fees for late filing of GST Return Is 200 per day(100 per day CGST and 100 per day SGST)

However, Government has given relaxation for Nil GST Return.They will be charged late fees of 20 per day (10 per day CGST and 10 per day SGST)


Centralized UIN For Embassies and Diplomats

Embassies and Diplomats are allotted UIN Numbers. 

If a person sells to Embassies, Diplomats, he has to charge tax mentioning their UIN Number

Embassies and Diplomats  can claim refund of GST 

However, Earlier they were issued separate UIN for each states. Hence they had to file Separate Refund application for each state of India.

Now Government has decided to issue Single Refund application through which they can claim Refund


Changes in Return Due Date for Composition Dealer

Composition Dealer had to file GST Return GSTR-4 for period July to Sep by 18 Oct 2017

Date was last extended to 15 November 2017

Now it has been further extended to 24 December 2017


Changes in Return Due Date for Input Service Distributor

Input Service Distributor had to file GST Return GSTR-6 for period July by 13 August 2017

Date was last extended to 15 November 2017.

Now it has been further extended to 31 December 2017.


Extension of Date to File GST ITC-04

When Manufacturer sends goods to Jobworker, he has to intimate details to Government Quarterly by Filing Return in Form GST ITC-04

Due Date of Filing the same for July to Sep Quarter was 25 Oct 2017.

Since, it is not available on website, due date for the same is extended to 31 Dec 2017


GST TRAN-1 Due Date Extended

This form is required to be filled if person is claiming past period Vat/Service Tax/Excise Credit

Due date for the same has now been extended  from 30 Sep 2017 to 31 Dec 2017

One time Revision of TRAN-1 filled earlier can also be made till 31 Dec 2017


Registration Not Required for Small Service providers in E Commerce Business

Earlier exemption was only for those having turnover upto 20 lacs

However Those in E-Commerce Business had to compulsorily take registration

Now, even they have been exempted if their turnover is upto 20 lacs

Note :-This is only for Service Providers and not seller of goods


ITC on Export of Service to Nepal and Bhutan

These services are already Exempted on GST

Now, Input Tax Credit would be available on goods and services taken

The exporters can claim refund of this input or adjust it against their local sales.


Changes in GST Rates

Name of Goods/Services Old Rate New Rates
Restaurants 12%,18% 5%(No ITC)
Shampoo, Perfume, tiles, watches 28% 18%
tanks,Wet grinders,  28% 12%
Condensed milk, Refined sugar, Diabetic food 18% 12%
Idli Dosa batter,Desiccated coconut,  Coir products 🍚 12% 5%
 guar meal, khandsari sugar, dried vegetables 5% 0%


Changes in Composition Scheme

Particulars Old  New
Turnover Limit 1 Crore 1.5 Crores
Rate for Composition Dealer 1% Trader, 1% Trader,
2% Manufacturer 1% Manufacturer
5% Restaurant 5% Restaurant
Due Date for Return GSTR 4 15-Nov-2017 24-Dec-2017

Download Official Press Release Notification in pdf from here





Official Notification is yet to be issued which will notify changes effective from 15 November 2017


Download summary of Changes


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.