The 26th GST Council Meeting was held on 10th March 2018 at New Delhi, India. In the meeting, various decisions pertaining to GSTR 3B return filing, e-way bill, reverse charge mechanism, TDS/TCS provisions and grievance redressal mechanism were announced.
GSTR 3B return was introduced as a temporary measure until the full-fledged implementation of GSTR 1, GSTR 2 and GSTR 3 returns. All taxpayers having GST registration were mandatorily required to file GSTR 3B returns up to March 31, 2018 every month. However, as GSTR 2 and GSTR 3 returns have been suspended, the GST Council has decided to extended GSTR 3B return filing up to June, 2018.
Hence, all taxpayers registered under GST would now be required to file GSTR 3B return for up to the month of June 2018.
GST reverse charge is applicable on some types of transactions. If reverse charge is applicable, the recipient of the goods or services would be liable for payment of GST instead of the supplier. GST reverse charge supplier was suspended up to March 2018.