Sec 38(2) Return
Dates Extended to Sept for July, Aug 2017 Returns
[Notification No.
19/2017 – Central Tax dated 08.08.2017]
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.)]