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, 08th August, 2017
Notification No. 20/2017 – Central Tax
Table of Contents
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 8th day of August, 2017.
(Dr. Sree Parvathy S.L.) Under Secretary to the Government of India
Important Keyword: F. No.349 /74 /2017(Pt.), Notification No. 21/2017 – Central Tax, Rule 61(5) CGST Rules 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, 08th August, 2017
Notification No. 21/2017 – Central Tax
Table of Contents
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 sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Serial Number
Month
Date for filing of GSTR-3B
(1)
(2)
(3)
1.
July 2017
20th August 2017
2.
August 2017
20th September 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
Important Keyword: Section 39(6) CGST Act 2017, Rule 61(1) CGST Rules 2017, Notification No. 05/2022 – Central Tax, F. No. CBIC-20006/9/2022-GST.
[F. No. CBIC-20006/9/2022-GST] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
New Delhi, the 17th May, 2022
Notification No. 05/2022 – Central Tax
Table of Contents
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 sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24th day of May, 2022.
(Rajeev Ranjan) Under Secretary to the Government of India
Important Keyword: Section 61(3) CGST Act 2017, Section 39(7) CGST Act 2017, Notification No. 06/2022 – Central Tax, F. No. CBIC-20006/9/2022-GST.
[F. No. CBIC-20006/9/2022-GST] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
New Delhi, the 17th May, 2022
Notification No. 06/2022 – Central Tax
Table of Contents
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 first proviso to sub-rule (3) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for depositing the tax due under proviso to sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017 in FORM GST PMT-06 for the month of April, 2022 till the 27th day of May, 2022.
(Rajeev Ranjan) Under Secretary to the Government of India
[F. No. CBIC-20001/2/2022-GST] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 5th July, 2022
Notification No.09/2022–Central Tax
Table of Contents
CGST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
S.O. …..(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2022 (6 of 2022), the Central Government hereby appoints the 5th day of July, 2022, as the date on which the provisions of clause (c) of section 110 and section 111of the said Act shall come into force.
