FORM GSTR-2 AND FORM GSTR-3 FILING LAST DATES EXTENDED
The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.
The normal due dates to file Form GSTR-2 and GSTR-3 are 15.8.2017 and 20.8.2017 respectively for the month of July, 2017.
The due dates to file GSTR-2 and GSTR-3 were extended to 31.10.2017 and 10.11.2017 respectively as per the last notification No.30/2017 dated 11.9.2017.
The Central Government has again extended the time limit to file GSTR-2 and GSTR-3 as shown below vide Notification No.54/2017 - Central Tax dated 30.10.2017
MONTH
|
GSTR-2
|
GSTR-3
|
JULY 2017
|
30.11.2017
|
11.12.2017
|
The due dates to file GST returns for the month of August 2017 and later months are to be updated (TBU) as per GST portal.
The relevant Central Government Notification is given below for ready reference:
The relevant Central 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. 54 /2017 – Central Tax
New Delhi, the 30th October, 2017
G.S.R. …..(E). In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner hereby makes the following amendments in the notification number 30/2017-Central Tax, dated the 11th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1144 (E), dated the 11th September, 2017, namely:-
in the table,
a) against Sl. No. 2, in column (4), for the words, figures and letters “Upto 31st October, 2017”, the words, figures and letters “Upto 30th November, 2017” shall be substituted;
b) against Sl. No. 3, in column (4), for the words, figures and letters “Upto 10th November, 2017”, the words, figures and letters “Upto 11th December, 2017” shall be substituted.
[F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to Government of India