EXTENSION OF TIME LIMIT FOR FILING OF GST RETURNS FOR THE MONTH OF JULY 2017
The Goods and Services Tax Act, 2017 came into
force in India with effect from 1.7.2017.
The Government of India, Ministry of Finance,
Department of Revenue has now extended the time limit to file GST Returns for
the month of July as shown below:
S.No.
|
Details
/ Returns
|
Class of taxable / registered persons
|
Time period for furnishing of details /
return
|
(1)
|
(2)
|
(3)
|
(4)
|
1
|
GSTR-1
|
Having
turnover of more than one hundred crore rupees
|
Upto 3rd
October, 2017
|
Having turnover of upto one hundred crore
rupees
|
Upto 10th
October, 2017
|
||
2.
|
GSTR-2
|
All
|
Upto
31st
October,
2017
|
3.
|
GSTR-3
|
All
|
Upto
10th
November,
2017.
|
The Government Notification is given below for
ready reference:
[To be published
in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 31/2017 – Central Tax
New Delhi, the 11th September, 2017
G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of
the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supercession of notification
No. 26/2017-Central
Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number
G.S.R.
1071 (E),
dated the
28th August, 2017,
except as respects things done or omitted
to be done before such supercession, the Commissioner,
hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2017 upto the 13th October, 2017.
2. The
extension of the time limit, for furnishing the return under sub-section (4) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.
[F. No. 349/74/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L) Under Secretary to the Government of India