Important Keyword: Notification 29/2017, GSTR due date extension, GSTR-1 GSTR-2 GSTR-3 deadlines, GST return system 2017, GST compliance India, CGST notifications, GST updates, CBIC notification, GST filing guide, GST law India,
Words: 765 Read time: 4 minutes.
Table of Contents
[F. No. 349/74/2017-GST]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 5th September, 2017
Notification No. 29/2017 – Central Tax: Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
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 second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of notifications No. 18/2017- Central Tax, dated the 8th August, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G. S. R. 994 (E) dated the 8th August, 2017, No. 19/2017- Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number G. S. R. 995 (E), dated the 8th August, 2017 and No. 20/2017 -Central Tax, dated the 8th August, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub- section (i) vide number G. S. R. 996 (E), dated the 8th August, 2017, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, specified in sub-section (1) of section 37, sub- section (2) of section 38 and sub-section (1) of section 39 of the said Act as specified in column (3) of the Table below for the month as specified in column (2) of the said Table, till the time period as specified in the corresponding entry in column (4) of the said Table, namely:-
Table
| Sl. No. | Month | Details/Return | Time period for furnishing of details/Return |
| (1) | (2) | (3) | (4) |
| 1. | July, 2017 | FORM GSTR-1 | Upto 10th September, 2017 |
| FORM GSTR-2 | 11 - 25th September, 2017 | ||
| FORM GSTR-3 | Upto 30th September, 2017 | ||
| 2. | August, 2017 | FORM GSTR-1 | Upto 5th October, 2017 |
| FORM GSTR-2 | 6 - 10th October, 2017 | ||
| FORM GSTR-3 | Upto 15th October, 2017 |
(Shankar Prasad Sarma)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 29/2017 – Central Tax
Q1: What is Notification 29/2017 in GST?
It extends return filing deadlines.
It covers GSTR-1, GSTR-2, and GSTR-3 for July and August 2017.
Q2: Which returns are covered?
GSTR-1, GSTR-2, and GSTR-3.
These were part of original GST return system.
Q3: Why were deadlines extended?
Due to GST implementation challenges.
Businesses needed more time to adapt.
Q4: What is GSTR-1?
Sales return.
Details of outward supplies.
Q5: What is GSTR-2?
Purchase return.
Includes invoice matching.
Q6: What is GSTR-3?
Final consolidated return.
Based on GSTR-1 and GSTR-2.
Q7: Are GSTR-2 and GSTR-3 still used?
No, they are suspended.
Replaced by simplified system.
Q8: What is invoice matching?
Matching purchase and sales data.
Ensures correct ITC claims.
Q9: Who was affected?
All GST taxpayers.
This was system-wide.
Q10: What happens if returns are delayed?
Late fees and penalties apply.
Also affects compliance rating.
Q11: Is this notification still relevant?
Yes, for historical and legal understanding.
Useful in audits and disputes.
Q12: What replaced this system?
GSTR-3B-based system.
Simplified return mechanism.
Q13: Should I track old GST notifications?
Yes, for compliance clarity.
Especially in litigation cases.
Q14: Should I take professional help?
If unsure, yes.
Many prefer expert support:
https://finodha.in/gst-compliance/
Download PDF: Notification No. 29/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
