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Notification No. 30/2017 – Central Tax: Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.

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Important Keyword: F. No. 349/74/2017-GST (Pt.), Notification No. 30/2017 – Central Tax, Section 37(1) CGST Act 2017, Section 38(2) CGST Act 2017, Section 39(6) CGST Act 2017, notification No. 29/2017-Central Tax.

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

New Delhi, the 11th September, 2017

Notification No. 30/2017 – Central Tax

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 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 super cession of notification No. 29/2017-Central Tax, dated the 5th September, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1129 (E), dated the 5th September, 2017, except as respects things done or omitted to be done before such super cession, the Commissioner, on the recommendations of the Council,

hereby extends the time limit for furnishing the details or return, as the case may be, under 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 (2) of the Table below for the month of July, 2017,for such class of taxable persons or registered persons, as the case may be, as specified in the corresponding entry in column (3) of the said Table till the time period as specified in the corresponding entry in column (4) of the said Table, namely:-

Table
SI NoDetails/ReturnsClass of
taxable/registered
persons
Time period for furnishing
of details/Return
1234
1 GSTR-1Having turnover of
more than one hundred
crore rupees
Upto 3rd October, 2017
Having turnover of up to
one hundred crore
rupees
Upto 10th October, 2017
2 GSTR-2AllUpto 31st October, 2017
3 GSTR-3AllUpto 10th November, 2017

Explanation.- For the purposes of this notification, the expression “turnover” has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.

2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.

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

Read More: Notification No. 31/2017 – Central Tax: Seeks to extend the time limit for filing of GSTR-6.

Web Stories: Notification No. 31/2017 – Central Tax: Seeks to extend the time limit for filing of GSTR-6.

Download Pdf: https://taxinformation.cbic.gov.in/

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