Current GST Return filing system to continue for next 3 months. Taxpayers can continue to file GSTR-1 and GSTR-3B. E-Way bill: - Inter-state implementation of E-way bill to be implemented from 1st April 2018. - Intra-state implementation of E-Way Bill to take off from 15th April 2018 a phased manner. States to be divided into 4 lots to execute this phased rollout. Reverse Charge Mechanism (in case of supplies made by unregistered persons to registered persons) delayed till 1st July 2018. TDS & TCS applicability postponed until 30th June 2018 pending procedural. Exporters presently availing various export promotion schemes can now continue to avail such exemptions on their imports up to 1st October 2018 by which time an e-Wallet scheme is expected to be in place with effect from 1st April 2018, to continue the benefits in future. Council has advised the GSTN to expedite the export refund claims. No GST rate changes announced. A commit
I am practising Chartered Accountant registered under the Chartered Accountant Act, 1949 with a vision to providing Auditing & assurance, Appellate representations, Direct Tax consultancy, Indirect Tax Consultancy, Corporate Law & allied services, Business Consultancy.