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Notification No. 30/2017 - Central Tax dated 11-09-2017 [Extension of time limit for GSTR-01, 02 & 03]

Notification No. 30/2017-Central Tax dt. 11-09-2017 & superseded by Notification No. 58/2017-Central Tax dt. 15-11-2017

In exercise of the powers conferred by the second proviso to section 37(1), first proviso to section 38(2) and section 39(6) read with section 168 of the CGSTA, 2017

and in supersession of Notification No. 29/2017-Central Tax dt. 05-09-2017

except as respects things done or omitted to be done before such suppression,

Date extended for all RPs for GSTR-1, 02 & 03 for Jul-17

Commissioner extends the time limit for furnishing the details or return specified in section 37(1), 38(2) and 39(1) as specified in in column (2) of the Table for the month of July, 2017,

for such RPs as specified in column (3) of Table till the time period as specified in column (4) of Table:

Table

Sl No

Details/Return

Class of taxable/RP

Time period for furnishing return

(1)

(2)

(3)

(4)

1.

GSTR-1

Having turnover > Rs.100 Cr

Upto 3rd Oct, 2017

 

GSTR-1

Having turnover =< Rs.100 Cr

Upto 10th Oct, 2017

2.

GSTR-2

All

[1][Upto 30th November, 2017]

3.

GTSR-3

All

[2][Upto 11th December, 2017]

.

Date shall be notified later on for Aug-17

2. The extension of the time limit, for furnishing the details or return, u/s 37(1), 38(2) and 39(1) for the month of August, 2017 shall be subsequently notified in the Official Gazette.

 

[1] Substituted for words “Upto 31st Oct, 2017” by Notification No. 54/2017-Central Tax dt. 30-10-2017.

[2] Substituted for words “Upto 10th Nov, 2017” by Notification No. 54/2017-Central Tax dt. 30-10-2017.

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