EXTENSION OF TIME TO FILE FORM GSTR-4 RETURN BY PERSONS WHO OPTED TO PAY TAX ON COMPOSITION BASIS UNDER GST FOR THE QUEARTER PERIOD JULY 2017 TO SEPTEMBER 2017.

EXTENSION OF TIME TO FILE FORM GSTR-4 RETURN BY PERSONS WHO OPTED TO PAY TAX ON COMPOSITION BASIS UNDER GST FOR THE QUEARTER PERIOD JULY 2017 TO SEPTEMBER 2017.

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

The return in  FORM GSTR-4 has to be filed on or before 18^th day of succeeding month i.e. on or before 18.10.2017 for the period July to September 2017.  The Central Government has extended the time limit to 15.11.2017 in No. 41/2017 dated 13.10.2017.

The Central Government has again extended the time to file FORM GSTR-4 and as per revised notification the return in FORM GSTR-4 for the period July 2017 to September 2017 has to be filed before 24.12.2017.

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. 59/2017 – Central Tax

New Delhi, the 15th November, 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), the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 41/2017-Central Tax, dated the 13th  October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1255(E), dated the 13th October, 2017, namely:-

In the said notification, for the words, figures and letters “the 15th day of November, 2017”, the words, figures and letters “the 24thday of December, 2017” shall be substituted.

[F. No. 349/58/2017-GST(Pt.)]

(Ruchi Bisht) Under Secretary to the Government of India

Note: - The principal notification No.41/2017-Central Tax, dated the 13th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1255 (E), dated the 13th October, 2017.