CIRCULR NO-26/2017-F. No. 349/164/2017-GST Filing of returns under GST

Circular No. 26/26/2017-GST

F. No. 349/164/2017/-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 29th December , 2017

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)

Subject: Filing of Returns under GST- regarding

The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, hastaken certain decisions in regard to filing of returns by taxpayers. Subsequently, variousrepresentations have been received seeking clarifications on various aspects of return filingsuch as return filing dates, applicability and quantum of late fee, amendment of errors insubmitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the
information in various notifications and circulars regarding return filing and to ensureuniformity in implementation across field formations, the Board, in exercise of its powersconferred under section 168 (1) of the Central Goods and Services Tax Act, 2017 herebyclarifies the following issues:


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