Important Keyword: GSTR-2 due date extension, Notification 19/2017, GST inward supplies return, GST compliance India, CGST notifications, GST law updates, CBIC notification, ITC matching system,
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Table of Contents
[F. No.349 /74 /2017(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
New Delhi, 08th August, 2017
Notification No. 19/2017 – Central Tax: Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.
GST: [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 first proviso to sub-section (2) of section 38 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 details specified in sub-section (2) of section 38 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
| Sl. No. | Month | Time period for filing of details of inward supplies in FORM GSTR-2 |
| (1) | (2) | (3) |
| 1. | July, 2017 | 6thto 10th September, 2017 |
| 2. | August, 2017 | 21stto 25thSeptember, 2017. |
2. This notification shall come into force with effect from the 8th day of August, 2017.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 19/2017 – Central Tax
Q1: What is Notification 19/2017 GST?
It extends GSTR-2 deadlines.
It provided new filing timelines for July and August 2017.
Q2: What is GSTR-2?
Return for inward supplies.
Used for purchase data verification.
Q3: Is GSTR-2 still used?
No, it is suspended.
Current system uses GSTR-3B and GSTR-1.
Q4: What was July 2017 deadline?
6th to 10th September 2017.
Q5: Why was extension given?
Due to matching system issues.
Q6: What is invoice matching?
Matching buyer and seller data.
Q7: Why did GSTR-2 fail?
Too complex and time-consuming.
Q8: What replaced GSTR-2?
Simplified system using GSTR-3B.
Q9: What is Section 38?
Defines GSTR-2 filing.
Q10: Is this notification still applicable?
No, only historical relevance.
Q11: What is ITC?
Input Tax Credit.
Tax paid on purchases.
Q12: Should I track GST updates?
Yes, very important.
Q13: What is GST compliance today?
GSTR-1 + GSTR-3B.
Q14: Should I take expert help?
Recommended for accuracy.
https://finodha.in/gst-compliance/
Download PDF: Notification No. 19/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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