I.          Return filing System

The present system of filing of GSTR 3B and GSTR 1 is extended for another three months i.e., April to June, 2018 till the new return system is finalized. A new model was discussed extensively and Group of Ministers on IT has been tasked to finalize the same.

II.        Reverse charge mechanism 

The liability to pay tax on reverse charge basishas been deferred till 30.06.2018. In the meantime, a Group of Ministers will look into the modalities of its implementation to ensure that no inconvenience is caused to the trade and industry.

III.       TDS/TCS

The provisions for deduction of tax at source (TDS) under section 51 of the CGST Act and collection of tax at source (TCS) under section 52 of the CGST Act shall remain suspended till 30.06.2018. In the meantime, the modalities of linking State and Central Governments accounting system with GSTN will be worked out so that seamless credit is available to the registered traders whose tax is deducted or collected at source.

IV.       Grievance Redressal Mechanism

GST implementation Committee (GIC) has been tasked with the work of redressing the grievances caused to the taxpayers arising out of IT glitches.

Return filing extension under GST continues while reverse charge and TDS/TCS remain deferred pending new return and IT integration. Extension of the existing return filing arrangement under GST will continue while a new return model is finalised; implementation of the reverse charge mechanism and the provisions for deduction and collection at source (TDS/TCS) are deferred for the transitional period. Authorities will work on linking central and state accounting systems with the GST network to ensure seamless input credit for affected taxpayers. The GST Implementation Committee is tasked with administering grievance redressal for IT related taxpayer issues.