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[GST] Filing Dates Extended For Form GSTR-1, GSTR-2, GSTR-3 & GSTR-3B (For Jul. & Aug. 2017)

Relevant Notifications as published by Central Board of Excise and Customs are as under:-

A. Time period for filing of details of outward supplies in FORM GSTR-1

CBEC's Notification No. 18/2017 – Central Tax dated 08th August, 2017: G.S.R. 994(E).— In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details as specified in sub-section (1) of section 37 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
FORM GSTR-1 filing date extended for July & August 2017

2. This notification shall come into force with effect from the 8th day of August, 2017.

B. Time period for filing of details of inward supplies in FORM GSTR-2

CBEC's Notification No. 19/2017 – Central Tax dated 08th August, 2017: G.S.R. 995(E).— In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 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 details specified in sub-section (2) of section 38 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
FORM GSTR-2 filing date extended for July & August 2017

2. This notification shall come into force with effect from the 8th day of August, 2017.

C. Time period for filing of details in FORM GSTR-3

CBEC's Notification No. 20/2017 – Central Tax dated 08th August, 2017: G.S.R. 996(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
FORM GSTR-3 filing date extended for July & August 2017

2. This notification shall come into force with effect from the 8th day of August, 2017.

D. Date for filing of FORM GSTR-3B

CBEC's Notification No. 21/2017 – Central Tax dated 08th August, 2017: G.S.R. 997(E).— In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-

Table
FORM GSTR-3B filing date extended for July & August 2017

2. This notification shall come into force with effect from the 8th day of August, 2017.





ALSO DO READ - CBEC Notification No. 29/2017-Central Tax, dt. 05-09-2017 - Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017 - LINK

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