Notification no 30/2017 Central Tax date on 11^th September, 2017, GST

  

 

GST Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3

 

The extract of GST Notification No. 30/2017- Central Tax is given below:

 

Notification No. 30/2017- Central Tax, GST

 

[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. 30/2017 – Central Tax

 

New Delhi, the 11^th 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 supercession of notification No. 29/2017-Central Tax, dated the 5^th 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 5^th September, 2017, except as respects things done or omitted to be done before such supercession, 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.	Details/return		Class of			Time period for furnishing
No.		taxable/registered				of details/return
			persons
(1)	(2)		(3)		(4)
1.	GSTR-1	Having	turnover	of		Upto 3rd October, 2017
		more than one hundred
		crore rupees
		Having turnover of upto				Upto 10th October, 2017
		one	hundred	crore
		rupees
2.	GSTR-2	All				Upto 31st October, 2017
3.	GSTR-3	All				Upto 10th November, 2017