Time Limit for 39(1) Return of FSTR-3 Extended to Sept for July and Aug 2017 Months

[Ref: Notification No. 20/2017 – Central Tax dated 08.08.2017]

In exercise of the powers conferred by the sub-section (6) of section 39 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 return under sub-section (1) of section 39 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

Serial Number

Month

Time period for filing of details in FORM GSTR-3

(1)

(2)

(3)

1.

July, 2017

11th to 15th September, 2017

2.

August, 2017

26th to 30th September, 2017.

2. This notification shall come into force with effect from the 8th day of August, 2017.

[F. No.349 /74 /2017-GST(Pt.)]