Central Tax Notifications

CGST Notification 20/2017

Title Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.
Number 20/2017
Date 08-08-2017
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(1) In exercise of the powers conferred by the sub-section (6) of section 39 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 return under sub-section (1) of section 39 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
(1) (2) (3)
1 July, 2017 11th to 15th September, 2017
2 Aug, 2017 26th to 30th September, 2017

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