Extension of due date for filing of GSTR Returns and payment of tax for the month of July 2017
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
New Delhi, 08th August, 2017
G.S.R. …..(E).— In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-
TABLE
| Serial Numbe | Month | Date for filing of GSTR-3B |
| (1) | (2) | (3) |
| 1 | July, 2017 | 20th August, 2017 |
| 2 | August 2017 | 20th September, 2017. |
2. This notification shall come into force with effect from the 8th day of August, 2017.
[F. No.349 /74 /2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:
Simultaneously, extension have been made in the due date for filing other GST Forms. A summary of the extension made is as under:
| Month | GSTR-1 | GSTR-2 | GSTR-3 | GSTR-3B |
| July 2017 | 1 Sept to 5 Sept 2017 | 6 Sept to 10 Sept 2017 | 11Sep to 15 Sep 2017 | 28 Aug 2017 |
| Aug 2017 | 16 Sept to 20 Sept 2017 | 21 Sept to 25 Sept 2017 | 26 Sep to 30 Sep 2017 | 20 Sep 2017 |
ITAT allowed increased exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees in view of CBDT retrospective notification. In…
PCIT has revisionary jurisdiction u/s 263 over the cases irrespective of the fact that the relevant assessment was completed physical…
Appellate court interfering with Motor Accidents Claims Tribunal findings on assessment of disability and loss of earning capacity must undertake…
When period of delay is not very huge and involve huge monetary liability on the assessee, a lenient approach should…
Ratification by EoGM of the company can not give legality of the diversion of the fund raised by preferential issue.…
CBIC prescribes procedures for return of export cargo from international waters due to closure of the Strait of Hormuz where…