Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.
01-I/2017 Dated:- 11-9-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009,
NOTIFICATION (1-I/2017)
No. KGST.CR.01/17-18, Dated: 11.09.2017.
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 Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and in supersession of Notification (1-H/2017) dated the 5th September,2017, published in the Karnataka Gazette, Extraordinary, No.868 in Part-IVA, dated
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ime 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.
2. The extension of 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 aforesaid Act, for the month of August, 2017 shall be subsequ
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