Government today extended the last date for filing of sales and purchase data as well as payment of taxes for the months of July and August so businesses will have more time to file the final GST returns.
Now sales return or GSTR-1 for July will have to be filed by September 10 instead of September 5 earlier and purchase returns or GSTR-2 would be filed by September 25 instead of September 10 earlier.
GSTR-3, which is the match of GSTR-1 and GSTR-2, will have to be filed by September 30, in place of September 15.
With regard to August, the date for filing GSTR-1, GSTR-2 and GSTR-3 has been extended to October 5, October 10 and October 15 from earlier September 20, September 25 and September 30, respectively.
Notifications issued for the extension is under:
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
Notification No. 29/2017-Central Tax
New Delhi, the 5th September, 2017
G.S.R. 1129(E).— 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 Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of notifications No. 18/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 994 (E) dated the 8th August, 2017, No. 19/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 995 (E), dated the 8th August, 2017 and No. 20/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 996 (E), dated the 8th August, 2017, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, specified in subsection (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act as specified in column (3) of the Table below for the month as specified in column (2) of the said Table, till the time period as specified in the corresponding entry in column (4) of the said Table, namely:—
TABLE
| Sl No. | Month | Details/Return | Time period for furnishing of details/Return |
| (1) | (2) | (3) | (4) |
| 1. | July, 2017 | FORM GSTR-1 FORM GSTR-2 FORM GSTR-3 | Up to 10th September, 2017 11 – 25th September, 2017 Up to 30th September, 2017 |
| 2. | August, 2017 | FORM GSTR-1 FORM GSTR-2 FORM GSTR-3 | Up to 5th October, 2017 6 – 10th October, 2017 Up to 15th October, 2017 |
[F. No. 349/74/2017-GST]
SHANKAR PRASAD SARMA,
Under Secretary to the Government of India
Notification Link :Notification for due date extention
Read Also:Due-date-of-filing-gst-returns-july
