Extends the time limit Form GSTR-1, GSTR-2, GSTR-3.
CCT/26-2/2017-18/11 Dated:- 12-9-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Notification
No. CCT/26-2/2017-18/11
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 Goa Goods and Services Tax- Act, 2017 (Goa Act 4 of 2017), Central Government Notification No. 29/2017Central Tax dated 5th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide G.S.R. number 1129(E) dated 5th Septemb
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pecified in the 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
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 S
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