Return Due Dates Extended to Sept for July, Oct for August 2017 Returns

[Ref: Notification No. 29/2017 – Central Tax dated 5 September 2017]

Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.

In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, 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) and in supersession of notifications No. 18/2017-Central Tax, dated the 8^th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 994 (E) dated the 8^th August, 2017, No. 19/2017- Central Tax, dated the 8^th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 995 (E), dated the 8^th August, 2017 and No. 20/2017-Central Tax, dated the 8^th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 996 (E), dated the 8^th August, 2017, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, specified in sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act as specified in column (3) of the Table below for the month as specified in column (2) of the said Table, till the time period as specified in the corresponding entry in column (4) of the said Table, namely:-

Table

Sl. No.	Month	Details/Return	Time period for furnishing of details/Return
(1)	(2)	(3)	(4)
1.	July, 2017	FORM GSTR-1	Upto 10^th September, 2017
		FORM GSTR-2	11 – 25^th September, 2017
		FORM GSTR-3	Upto 30^th September, 2017
2.	August, 2017	FORM GSTR-1	Upto 5^th October, 2017
		FORM GSTR-2	6 – 10^th October, 2017
		FORM GSTR-3	Upto 15^th October, 2017

[F. No. 349/74/2017-GST]