Central Tax Notifications

Title Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.
Number 19/2017
Date 08-08-2017
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(1) 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:-

Sl No. Month Time period for filing of details
of inward supplies in FORM
GSTR-2
(1) (2) (3)
1 July, 2017 6th to 10th September, 2017
2 Aug, 2017 21st to 25th September, 2017

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