Extension of due date of GST returns

Extension of due date of GST returns

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

(Central Board of Excise and Customs)

Notification No. 20/2017 – Central Tax New Delhi,

08th August, 2017 

G.S.R. …..(E).—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.                              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.)]

 (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India