The Additional Commissioner State Tax/ Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax/ Superintendents of State Tax(

1 · Return Filing Calendar:

1 · 1 Dates for filing of FORM GSTR-1 and FORM GSTR-3B have been put in a calendar format for ease of understanding as under:

1 · 2 It may be noted that all registered persons are required to file their FORM GSTR-3B on a monthly basis in terms of Notification No. 1-11(100)-TAX/GST/2017 (Tripura Gazette No. 332) dated 16th September, 2017 and No.l-11(100)-TAX/GST/2017 (Tripura Gazette No. 430) dated 16th November, 2017. Further, Notification No.l-11(91)-TAX/GST/2017(Part) (Tripura Gazette No. 7) dated 5th January, 2018 (superseding Notification No. No.l-11(91)TAX/GST/2017(Part) (Tripura Gazette No. 442) dated 22nd November, 2017 and Notification No. 72/2017- Central Tax dated 29th December 2017 (superseding Notification No. 58/2017Central Tax dated 15 111 November, 2017) have been issued to notify the due dates for filing of outward supply statement in FORM GSTR-1 for various months I quarters (as depicted in the calendar above) by registered persons having aggregate turnover in the previous financial year or current financial year of upto 1.5 Crores rupees and above 1.5 Crores rupees respectively. Since, the option of quarterly filing was not available earlier, many taxpayers have already filed their FORM GSTR-1 for the month of July, such taxpayers shall not file

1 · 3 It has been further decided that the time period of filing of FORM GSTR-2 and FORM GSTR -3 for the months of July, 2017 to March, 2018 would be worked out by a Committee of officers and communicated later.

1 · 4 Registered persons opting for Composition scheme are required to file their returns quarterly in FORM GSTR-4. The due date for filing of FORM GSTR-4 for the quarter ending September, 2017 has been extended to 24th December , 2017 vide Notification No. 59/2017-Central Tax dated 15th November, 2017. For the remaining quarters, the last date for filing of FORM GSTR-4 is within eighteen days after the end of such quarter.

1 · 5 It is also clarified that the registered person will self-assess his aggregate turnover in terms of Section 2( 6) of the CGST Act, 2017 for the previous financial year or the current financial year (in case of new registrants). Based on this self-assessed turnover, the registered person with turnover up toRs. 1.5 Crore will be required to file FORM GSTR-1 on quarterly basis instead of on monthly basis. It is also clarified that the :·egistered person may opt to file FORM GSTR-1 on monthly basis if he so wishes even though his aggregate turnover is up toRs. 1.5 Crore. Once he falls in this bracket or if he chooses to file return on monthly basis, the registered person will not have the option to change the return filing periodicity for the entire financial year. In cases, where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-1 on quarterly basis, he may be liable for punitive action under the CGST Act, 2017.

2 · Applicability and quantum of late fee:

2 · 1 The late fee for the months of July, August and September for late filing of FORM GSTR -3B has already been waived off vide Notification No.1-11 (1 00)-TAX/GST/20 17 (Tripura Gazette No. 329 dated 15th September, 2017) dated 13th September, 2017 and No. 111(100)-TAX/GST/2017 (Tripura Gazette No. 380 dated 31st October, 2017) dated 27 1 h October , 2017.

2 · 2 It has been decided that for subsequent months, i.e. October, 2017 onwards, the amount of late fee payable, by a taxpayer whose tax liability for that month was 'NIL', will be Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) instead ofRs. 200/- per day (Rs. 100/- per day each under CGST & SGST Acts). For other taxpayers, whose tax liability for that month was not 'NIL', late fee payable will be Rs. 50/- per day (Rs. 25/- per day each under CGST & SGST Acts) instead ofRs. 200/- per day (Rs. 100/- per day each under CGST & SGST Acts). Notification No.l-11(91)-TAX/GST/2017(Part) (Tripura Gazette No. 441) dated 22nd November, 2017 has already been issued in this regard.

3 · Amendment I corrections I rectification of errors:

3 · 1 Various representations have been received wherein registered persons have requested for clarification on the procedure for rectification of errors made while filing their FORM GSTR-3B. In this regard, Circular No. 7/7/2017-GST dated 1st September, 2017 was issued which clarified that errors committed while filing FORM GSTR- 3B may be rectified while

3 · 2 Since, the GST Council has decided that the time period of filing of FORM GSTR-2 and FORM GSTR -3 for the month of July, 2017 to March, 2018 would be worked out by a Committee of officers, the system based reconciliation prescribed under Circular No. 717/2017 -GST dated 1st September, 2017 can only be operationalized after the relevant notification is issued. The said circular is therefore kept in abeyance till such time.

3 · 3 The common errors while submitting FORM GSTR-3B and the steps needed to be taken to rectify the same are provided in the table annexed The registered person needs to decide at which stage of filing of FORM GSTR-3B he is currently at and also the error committed by him. The corresponding column in the table provides the steps to be followed by him to rectify such error.

9 · . Guard File.