Notifications Extending Filing of GSTR-1,
GSTR-2, GSTR-3 and GSTR-6
[Notification No. 30/2017 – Central Tax
dated 11 September 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
notification No. 29/2017-Central
Tax,
dated
the 5th
September, 2017,
published in the
Gazette
of India, Extraordinary, Part
II, Section
3, Sub-section
(i) vide
number G.S.R. 1129 (E), dated the
5th September, 2017, except as
respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of
the Council, hereby extends the time limit for furnishing the details or return, as the case may be, under 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 (2) of the Table below for the month of
July, 2017,for such class of taxable persons or
registered persons, as
the case may be, as specified in the corresponding entry in column (3) 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. |
Details/return |
Class of taxable/registered
persons |
Time period
for
furnishing
of details/return |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
GSTR-1 |
Having turnover of more than one hundred
crore rupees |
Upto 3rd October, 2017 |
|
|
|
Having turnover of upto one hundred crore
rupees |
Upto 10th October, 2017 |
|
2. |
GSTR-2 |
All |
Upto 31st October, 2017 |
|
3. |
GSTR-3 |
All |
Upto 10th November, 2017 |
Explanation.- For the purposes of this notification, the expression “turnover” has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of
section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified
in the Official Gazette.
[F. No. 349/74/2017-GST (Pt.)]
[Ref: Notification No. 31/2017 – Central Tax
dated 11 September 2017]
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) (hereinafter referred to as the said Act) and in supersession
of notification No. 26/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i)
vide number G.S.R.
1071 (E), dated
the 28th August,
2017, except as
respects things done or
omitted to be done before
such supersession, the Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor under
sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2017 upto the 13th
October, 2017.
2.
The extension of the time limit, for furnishing
the return under sub-section (4)
of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.
[F. No. 349/74/2017-GST (Pt.)]