TIME LIMIT TO FILE GSTR-4 RETURN FOR THE COMPOSITION SCHEME OPTED SUPPLIERS EXTENDED UPTO 15.11.2017 UNDER GST
The Goods and Services Tax
Act, 2017 came into force with effect from 1.7.2017 in India.
The time limit to file GSTR-4 return
for composition levy scheme under the Goods and Services Tax Act, 2017 extended
till 15th day of November, 2017 under the Central Goods and Services
Tax Act, 2017 for the quarter July to September 2017 for the quarter July to
September 2017.
The relevant 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. 41/2017 – Central Tax
New Delhi, the 13th
October, 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), the Commissioner hereby extends
the time limit for furnishing the return by a composition
supplier, in FORM GSTR-4, under sub-section (2) of section 39 of the said Act read with rule 62 of the Central
Goods and Services
Tax Rules, 2017 for the quarter July to September, 2017 till the 15th
day of November, 2017.
[F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India