Extension of Time Limit for Composition Supplier Returns: Key Announcement

The Commissioner, under the Central Goods and Services Tax Act, 2017, extends the time limit for furnishing returns. Composition suppliers can now submit their returns in FORM GSTR-4 for the quarter July to September 2017.

This extension applies to comply with sub-section (2) of section 39 of the Act, read with rule 62 of the Central Goods and Services Tax Rules, 2017.

The deadline for submission is extended until November 15, 2017. Dr. Sree Parvathy S.L., Under Secretary to the Government of India, issues the notification.

This extension aims to facilitate compliance for composition suppliers and ensure smoother tax filing processes. Businesses must ensure timely submission of returns to avoid penalties.