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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 29/2017 – Central
Tax
New Delhi, the 5th September, 2017
G.S.R. …..(E).— 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 8th 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 8th August, 2017,
No. 19/2017- Central Tax, dated the 8th 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 8th August, 2017 and
No.
20/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 996
(E), dated the 8th 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 10th September, 2017 |
| FORM GSTR-2 |
11 - 25th September, 2017 |
| FORM GSTR-3 |
Upto 30th September, 2017 |
| 2 |
August, 2017 |
FORM GSTR-1 |
Upto 5th October, 2017 |
| FORM GSTR-2 |
6 - 10th October, 2017 |
| FORM GSTR-3 |
Upto 15th October, 2017 |
(Shankar Prasad Sarma)
Under Secretary to the Government of India
[F. No. 349/74/2017-GST]
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