Notification No. 20/2017 – Central Tax: Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.

Important Keyword: F. No.349 /74 /2017(Pt.), Notification No. 20/2017 – Central Tax, Section 39(6) CGST Act 2017, Section 168 CGST Act 2017.

[F. No.349 /74 /2017(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)

New Delhi, 08^th August, 2017

Notification No. 20/2017 – Central Tax

CGST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R (E).—In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return under sub-section (1) of section 39 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Serial Number	Month	Time period for filing of details in FORM GSTR-3
(1)	(2)	(3)
1.	July, 2017	11th to 15th September, 2017
2.	August, 2017	26th to 30th September, 2017.

2. This notification shall come into force with effect from the 8^th day of August, 2017.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

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