Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.(Supression of Notification No.8/2017-GST).
09/2017-GST Dated:- 12-9-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM
Notification No. 09/2017-GST
The 12th September, 2017
No.CT/GST-14/2017/18.- 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 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as “the said Act”) and in supersession of notification No. 8/2017-GST, dated t
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olumn (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
Upto 31st October, 2017
3.
GSTR-3
All
Upto 10th November, 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.
The extension of the time limit, for furnishing the details or return, as the case may be. under sub-section (l) of section 37, sub-section (2) of section
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