An important announcement for all
As per the Notification No. 65/2017 – Central Tax, Issued by the government specifies that all the E-commerce operators having an aggregate Turnover of less than Rs 20 lakhs/10 lakhs (special states) are exempted from obtaining the GST registration
So, it is advised that VLEs shall stop any further Registration submission under GST. And those who have registered already, will need to cancel their registrations
We would be informing you about the cancellation process as soon as it is available on GSTN portal. Till then, please keep filing NIL return on or before the due date
*The following notification is not applicable for E-commerce operators in JAMMU & KASHMIR, and so are not required to go under any cancellation process
**Any further information about the composition scheme shall be provided once the notification is issued
Find notification in attachment.
Notification No. 65/2017 – Central Tax – ENGLISH VERSION
Return Filing dates are as given below
GSTR-1
| Category of Taxpayer | Criteria of Taxpayer | Month/ Period | To be filed on or before |
| Regular | Below 1.5 Crores | July-september,2017 | 31th December,2017 |
| October-december,2017 | 15th February,2018 | ||
| January-march,2017 | 30th April,2018 | ||
| Above 1.5 crores | July-October, 2017 | 31th December,2017 | |
| November, 2017 | 10th January,2018 | ||
| December, 2017 | 10th February,2018 | ||
| January, 2018 | 10th March,2018 | ||
| February, 2018 | 10th April,2018 | ||
| March, 2018 | 10th May,2018 |
GSRT-3B
| Category of Taxpayer | Month/ Period | To be filed on or before |
| Regular | January,2018 | 20th February,2018 |
| February,2018 | 20th March,2018 | |
| March,2018 | 20th April,2018 |
| Category of Taxpayer | RETURN TYPE | Month/ Period | To be filed on or before |
| Composition | GSTR-4 | july-september,2017 | 24th December,2017 |
| GSTR-9A | annual return | 31st December,2017 |
