Form GST TRAN-1 filing extended to October 31; Window to opt composition open till September 30

GST Council recommends continuation of Form GSTR-3B for the months of August to December 2017, while dispensing with requirement of filing Form GSTR-4A for quarter July-September by Composition taxpayers without any extension in due date (October 18); Input Service Distributors shall file July’s Form GSTR-6 by October 13; Form GST TRAN-1 can be revised once, whereas due date for submission has been extended by one month i.e. October 31; Opens window to opt for composition t...