Last Date for Payment of GST and Filing of Return for July 2017 Extended by 5 Days

[Ref: Notification No. 24/2017 – Central Tax dated 21.08.2017]

In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated 08^th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), dated the 08^th August, 2017, the Board, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance vide No. 23/2017–Central Tax, G.S.R. 1024(E), dated the 17^th August, 2017, namely:-

(i) in the table,

(a) in Sl. No. 1, in column (3), for the figures, letters and word “20^th August, 2017”, the figures, letters and word “25^th August, 2017” shall be substituted;

(b) in Sl. No. 2, in column (4), in item (i), for the figures, letters and word “20^th August, 2017”, the figures, letters and word “25^th August, 2017” shall be substituted;

(c) in Sl. No. 2, in column (4), in item (iii), for the figures, letters and words“21^st day of August, 2017”, the figures, letters and words“26^th day of August, 2017” shall be substituted;

(d) in Sl. No. 3, in column (3), for the figures, letters and word “20^th August, 2017”, the figures, letters and word “25^th August, 2017” shall be substituted;

(ii) in paragraph 2, after the words “electronic credit ledger” occurring before the Explanation, the words, figures and letters “on or before 25^th August, 2017” shall be inserted.

2. This notification shall come into force with effect from the date of publication in the Official Gazette.

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