Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3
30/2017 Dated:- 11-9-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide notification no. 58/2017 dated 15-11-2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 30/2017 – Central Tax
New Delhi, the 11th September, 2017
G.S.R. 1144 (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 5th September, 2017, p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
corresponding entry in column (4) of the said Table, namely:-
Table
Sl. No.
Details/return
Class of taxable/registered persons
Time period for furnishing of details/return
(1)
(2)
(3)
(4)
1.
GSTR-1
Having turnover of more than one hundred crore rupees
Upto 3rd October, 2017
Having turnover of upto one hundred crore rupees
Upto 10th October, 2017
2.
GSTR-2
All
1[Upto 30th November, 2017]
3.
GSTR-3
All
2[Upto 11th December, 2017]
Explanation.- For the purposes of this notification, the expression “turnover” has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of sect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =