Purpose:
Extension granted for furnishing GST returns for July 2017.
Applicable to specific classes of taxable/registered persons.
Legal Basis:
Conferred by provisions of CGST Act, 2017, and recommendations of the Council.
Supersedes notification No. 29/2017-Central Tax dated 5th September 2017.
Extended Deadlines:
GSTR-1:
Turnover > Rs. 100 crore: Up to 3rd October 2017.
Turnover ≤ Rs. 100 crore: Up to 10th October 2017.
GSTR-2: Up to 31st October 2017.
GSTR-3: Up to 10th November 2017.
Definition:
"Turnover" defined as per clause (112) of section 2 of the CGST Act, 2017.
Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.