A. Extension of Due Dates for filing various Forms. Sr. No. FORM Month Due Date. 1 FORM GSTR-3B 1 May, th June, 2018

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1 10 th April, 2018 The Goods and Services Tax Act, 2017 has brought with itself a handful amendments and clarifications. Lately, the GST council decided to continue with filing of only two returns, i.e., GSTR 3B and GSTR 1, up to June A relatively simpler model for filing of GSTR returns is expected to be released soon. The payment of tax under reverse charge has also been deferred. The introduction of E- way bill w.e.f. 1 st April 2018 is expected to have a positive impact on the economy as the travel time and the number of compliance is expected to decrease. For intra-state movement of goods, the E-way Bill is to be implemented in phased manner, but not later than 1 st June There has been a number of other significant changes which have been incorporated in the document.

2 A. Extension of Due Dates for filing various Forms Sr. No. FORM Month Due Date 1 FORM GSTR-3B 1 May, th June, 2018 April, th May, FORM GSTR-1 2 For taxpayers having aggregate turnover of up to Rs. 1.5 Crores FORM GSTR-1 3 For taxpayers having aggregate turnover of more than Rs. 1.5 Crores June, th July, 2018 April June, st July, 2018 April, st May, 2018 May, th June, 2018 June, th July, FORM GSTR-6 4 July, 2018 April, st May, FORM GST TRAN th June, 2018 An application for refund of tax paid on inward supplies of goods or services by specified persons (as per section 55 of the CGST Act) shall be made before expiry of eighteen months from the last date of quarter in which such supply was received. 6 B. Applicability of e-way bill E-way bill Rules are made applicable w.e.f. 01 st April, 2018 for inter-state movement of goods. 7 For intra-state movement of goods, various states have come up with the notifications which are summarized below: Sr. No. State Effective Date for applicability of e-way bill for Inra-State movement of goods 1 Karnataka 01 st April, West Bengal 01 st June, Orissa 01 st April, (If person needs more time to get acquainted with the e-way bill system, prescribed documents like tax invoice/bill of supply shall accompany the consignment)

3 In the State of Telangana, existing URL is to be used for intra-state movement of goods until further notification. Delhi, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram & Meghalaya have not yet notified effective date for applicability of e-way bill for intra-state movement of goods. In the States other than those specifically covered above, e-way bill on intra-state movement of goods is not applicable as on date. C. Reverse Charge Mechanism 11 Reverse Charge Mechanism under GST on inward supplies received from unregistered dealers has been deferred till 30th June, D. Clarifications in respect of certain issues CBIC has explained details of IT-Grievance Redressal Mechanism which has been set up to address grievances of taxpayers owing to technical glitches on GST portal. Redressal Committee will essentially address problems with filing / amending of any statutory Form or Return that affect large section of taxpayers. 12 In respect of TRAN-1 issues, CBEC has clarified that: 12 o All such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised) on or before December 27, 2017 due to IT glitch, shall be provided the facility to complete TRAN-1 filing o Last date of filing of TRAN-1 is not being extended in general and only the identified taxpayers shall be allowed to complete the process o Taxpayer cannot amend the amount of credit in TRAN-1 during this process o Taxpayers shall complete the TRAN-1 filing by 30 th April, 2018 and filing of GSTR-3B which could not be filed for such TRAN-1, by 31 st May, 2018 Procedures to be followed for sending goods for job work and the related compliance requirements for the principal and the job have been clarified by CBEC vide circular dated LUTs submitted online in FORM GST RFD 11 by the exporters shall be deemed to have been accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online. 14

4 Our Team Dilip B. Desai Chairman & Managing Partner Soumen Adak CEO Kolkata Manoj Daga Group CEO Kolkata Siladitya Sarkar Mukesh Bajaj Abhishek Gupta Pankaj Patwari Narendra Pati Delhi Manoj Mishra Bengaluru K. R. Rajgopalan Anil Kumar Chennai S. Sundararaman Coimbatore C. S. Sathyanarayanan Hyderabad V. Srinivasachary Ahmedabad Vikash Agarwal Contact Us To know more about Baker Tilly DHC, please visit or any of our offices as mentioned below: Corporate Offices: 701, Leela Business Park,AndheriKurla Road, Constantia, B Wing, 7 th floor, 11, Dr. U. N. Brahmachari Andheri (E), Street, Kolkata Tel: +91 (22) Fax: +91 (22) Tel: +91 (33) Fax: +91 (33) Website: Offices: Ahmedabad, Bengaluru, Chennai, Cochin, Coimbatore, Gurugram, Hydrabad, Jaipur, Kolkata,, New Delhi, Pune. Disclaimer: This publication is brought to you by Baker Tilly DHC Pvt. Ltd. Baker Tilly DHC Pvt. Ltd. is an independent member of Baker Tilly International. Baker Tilly International Limited is an English Company. Baker Tilly International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. Baker Tilly DHC Pvt. Ltd. is not Baker Tilly International s agent and does not have the authority to bind Baker Tilly International or act on Baker Tilly International s behalf. None of Baker Tilly International, Baker Tilly DHC Pvt. Ltd nor any other member firm has a right to exercise management control over any other member firm. This publication has been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. The publication cannot be relied upon to cover specific situations and you should not act or refrain from acting, upon the information contained therein without obtaining specific professional advice. Please contact Baker Tilly DHC Pvt. Ltd to discuss these matters in the context of your particular circumstances. Baker Tilly DHC Pvt. Ltd, its partners, employees and agents do not accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on the information in this publication or for any decision based on it.

5 1 Notification No. 16/2018 Central Tax, Dated Notification No. 17/2018 Central Tax, Dated Notification No. 18/2018 Central Tax, Dated Notification No. 19/2018 Central Tax, Dated Order 1/2018 CGST, Dated Notification No. 20/2018 Central Tax, Dated Notification No. 15/ Central Tax F. No. 349/58/2017-GST (Pt.), Dated 23rd March, Notification 8/2018, No. FD 47 CSL 2017, dated: 23rd March, Notification No. 07/2018-C.T./GST Dated: 29th March, Notification No. 5205/POL-41/1/2017/CT Dated 31st March, Notification No. 10/2018 Central Tax (Rate) & Union Territory Tax (Rate); Notification No. 11/2018 Integrated Tax (Rate), Dated Circular No. 39/2018 CGST, Dated Circular No. 38/2018 CGST, Dated Circular No. 40/2018 CGST, Dated

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