The GST regime is plagued with extension of due dates since its inception. There is not even a single return whose due date has not been extended, atleast once or even more- be it any return. The latest comes for extension of due date for filing GSTR-3B for the month of September, 2018 which has been extended by five days from 20thOctober, 2018 to 25th October, 2018.

The last date for availing input tax credit for the period July, 2017 to March, 2018 and to file GSTR-1 is 31st October, 2018. This is already an extended date. Presently, Government does not want to take any risk to cause hardship to businessmen and tax payers, more so in the wake of forthcoming elections in few states and general elections in May, 2019. September is crucial for taxpayers under the Goods and Services Tax (GST) regime, as it will be the final month for taxpayers to claim credit for invoices issued in 2017-18 as well as to rectify errors in their tax return forms for the year.

In yet another move, GST Council has asked states to have in place appellate mechanism for advance rulings so that assessees can file appeal against the Advance Rulings. Among others, the states are Punjab, MP, Delhi etc. In all, there are six such states who have not yet set up appellate authorities.

The GST Council is in the process of bringing out new tax return forms, which are expected to be rolled out effective 1 January 2019. These forms will give the tax authorities powers to detect tax evasion by cross-verification of claims made by suppliers and buyers through invoice matching.