GST RETURNS GSTR-1. GSTR-2 AND GSTR-3 FILING DATES FOR THE MONTH OF JULY 2017 AND AUGUST 2017
The Goods and Services Tax
Act, 2017 came into force with effect from 1.7.2017 in India.
The due dates for filing of
monthly returns for July 2017 and August 2017 were relaxed and relaxed dates
were slightly modified as shown below:
MONTH
|
GSTR-1
|
GSTR-2
|
GSTR-3
|
JULY 2017
|
01.09.2017
TO 05.09.2017 |
06.09.2017
TO
10.09.2017
|
11.09.2017
TO 15.09.2017 |
AUGUST 2017
|
16.09.2017
TO 20.09.2017 |
21.09.2017
TO 25.09.2017 |
26.09.2017
TO 30.09.2017 |
The relevant notifications
were shown below for ready reference.
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No.
18/2017 – Central Tax
New Delhi, 08th August, 2017
G.S.R. …..(E).—
In exercise of the powers conferred by the second proviso to sub-section
(1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12
of 2017), the Commissioner,
on the recommendations of the Council, hereby extends the
time limit for furnishing the details as
specified in sub-section (1) of section 37 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
Sl. No.
|
Month
|
Time period for filing of details
of outward supplies in FORM GSTR-1
|
(1)
|
(2)
|
(3)
|
1
|
July, 2017
|
1st to 5th September, 2017
|
2
|
August, 2017
|
16th to 20th September, 2017.
|
2. This notification
shall come into force with effect from the 8th day of August, 2017.
[F. No.349
/74 /2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Government of India Ministry of
Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No.
19/2017 – Central Tax
New Delhi, 08th August, 2017
G.S.R. …..(E).— In exercise of the powers conferred by the first proviso to sub-section (2) of
section 38 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 details specified in sub-section (2) of section 38 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
Sl. No.
|
Month
|
Time period for filing of details
of inward
supplies in FORM GSTR-2
|
(1)
|
(2)
|
(3)
|
1.
|
July, 2017
|
6thto 10th September, 2017
|
2.
|
August, 2017
|
21stto 25thSeptember, 2017.
|
2. This notification
shall come into force with effect from the 8th day of August, 2017.
[F. No.349
/74 /2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Government of India Ministry of
Finance (Department of
Revenue)
(Central Board of Excise and Customs) Notification No. 20/2017 – Central Tax
New
Delhi, 08th August, 2017
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.
[F. No.349
/74 /2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the
Government of India