Executive Summary:
This document contains four notifications from the Central Board of Excise and Customs regarding extensions to deadlines for filing various Goods and Services Tax (GST) forms. It specifies new timelines for submitting details of outward supplies (GSTR-1), inward supplies (GSTR-2), monthly returns (GSTR-3), and the GSTR-3B form for July and August 2017. All notifications take effect on August 8, 2017.
Key Points / Main Content:
GSTR-1 (Outward Supplies):
Filing Period Extension:
July 2017: 1st to 5th September, 2017.
August 2017: 16th to 20th September, 2017.
GSTR-2 (Inward Supplies):
Filing Period Extension:
July 2017: 6th to 10th September, 2017.
August 2017: 21st to 25th September, 2017.
GSTR-3 (Monthly Return):
Filing Period Extension:
July 2017: 11th to 15th September, 2017.
August 2017: 26th to 30th September, 2017.
GSTR-3B:
Filing Deadline:
July 2017: 20th August, 2017.
August 2017: 20th September, 2017.
Impact Analysis:
Taxpayers:
Impact: Taxpayers are granted extended deadlines for submitting GST returns for July and August 2017. They must adhere to the revised schedules for GSTR-1, GSTR-2, GSTR-3 and GSTR-3B filings.
Action Required: Taxpayers must update their calendars and ensure timely submission of GST returns according to the new deadlines specified for each form (GSTR-1, GSTR-2, GSTR-3, and GSTR-3B).
Central Board of Excise and Customs:
Impact: The CBEC is responsible for implementing and overseeing the revised timelines for GST return filings.
Action Required: Ensure systems and portals are updated to reflect the extended deadlines and provide necessary support to taxpayers for compliance.
GST Council:
Impact: The GST Council's recommendations are the basis for these extensions.
Action Required: Continue to monitor the filing process and address any challenges that arise from the extended deadlines.
Key Entities Referenced
Central Board of Excise and Customs: A government agency under the Department of Revenue, Ministry of Finance, responsible for the administration of indirect taxes like excise duty and customs duty.
Ministry of Finance: A ministry of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Central Goods and Services Tax Act, 2017: A law enacted in 2017 in India related to the Goods and Services Tax.
Council: Refers to the Goods and Services Tax (GST) Council, a constitutional body responsible for making recommendations on GST-related issues.
FORM GSTR1: A form for filing details of outward supplies.
FORM GSTR2: A form for filing details of inward supplies.
FORM GSTR3: A form for filing of returns.
FORM GSTR3B: A form for filing of returns.
New Delhi: The capital of India, where the notifications were issued.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017.
REGD. NO. D. L.-33004/99
EXTRAORDINARY
II— — (i)
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
]
No. 678] NEW DELHI, TUESDAY, AUGUST 8, 2017/SRAVANA 17, 1939
वित्त मत्रं ालय
(राजस्ि विभाग)
(केन्द रीय पा ाद श ल् क रर ीीमा ल् क ोर्ड)
अविीचू ना
नई दद शली, 8 अगस्त , 2017
ी.ं18/2017-केन्दर ीय कर
ीा.का.वन. 994 (अ).—आय्क्त , केन्द रीय माल रर ीेिाकर अविवनयम, 2017 (2017 का 12) कर िारा 1े8 के ीाि त
िारा 37 कर प िारा (1) के द शीू रे रंत्क द्वारा प्रद शत्त लवियों का प्रयरग करते हुए, रषद श ्कर वीफा रलों र पक् त अविवनयम कर िारा
37 कर प िारा (1) में यिाविवनर्द शष्ड ट ् यौरे द शने े कर ीमय ीीमा कर, नीचे कर ीारणी के स् तंभ (2) में यिाविवनर्द शष्ड ट माी के स् िान र
पक् त ीारणी के स्त ंभ (3) में कर ता स् िानी प्रविवष् ट में यिाविवनर्द शष्ड ट अिवि के भीतर द शने े के वलए ो़ााते ैं, अिाडत्:--
ीारणी
क्रम ी.ं माी प्ररू जीएीटीआर-1 म ेंजािक प्रद शायों के ् यौरे फा ल
करन ेकर ीमय अिवि
(1) (2) (3)
1 ज्लाई, 2017 1 ीे 5 वीतंोर, 2017
2 अगस्त , 2017 1े ीे 20 वीतंोर, 2017
2. यै अविीूचना 8 अगस् त, 2017 ीे प्रिृा त ैरगी
[फा.ीं. 349/74/2017-जीएीटी (भाग)]
्ा. श्री ािडती एी.एल.,अिर ीवचि
4762 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 8th August, 2017
No. 18/2017–Central Tax
G.S.R. 994(E).— In exercise of the powers conferred by the second proviso to sub-section (1) of section 37
read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the
recommendations of the Council, hereby extends the time limit for furnishing the details as specified in sub-section (1)
of section 37 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:—
TABLE
Sl. No. Month Time period for filing of details of outward supplies
in FORM GSTR-1
(1) (2) (3)
1 July, 2017 1st to 5th September, 2017
2 August, 2017 16th to 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 Secy.
अविीचू ना
नई दद शली, 8 अगस्त , 2017
ी.ं19/2017-केन्दर ीय कर
ीा.का.वन.995(अ).—आय्क्त , केन्द रीय माल रर ीेिाकर अविवनयम, 2017(2017 का 12) कर िारा 1े8 के ीाि त
िारा 38 कर प िारा (2) के ैले रंत्क द्वारा प्रद शत्त लवियों का प्रयरग करते हुए, रषद श ्कर वीफा रलों र पक् त अविवनयम कर िारा
38 कर प िारा (2) में विवनर्द शष्ड ट ् यौरे द शने े कर ीमय ीीमा कर, नीचे कर ीारणी के स् तंभ (2) म ेंयिाविवनर्द शष्ड ट माी के स् िान र पक् त
ीारणी के स्त ंभ (3) में कर ता स् िानी प्रविवष् ट में यिाविवनर्द शष्ड ट अिवि के भीतर द शने े के वलए ो़ााते ैं, अिाडत्:—
ीारणी
क्रम ी.ं माी प्ररू जीएीटीआर-2 म ेंआिक प्रद शायों के ्य ौरे फा ल
करन ेकर ीमय अिवि
(1) (2) (3)
1 ज्लाई, 2017 े ीे 10 वीतंोर, 2017
2 अगस् त, 2017 21 ीे 25 वीतंोर, 2017
2. यै अविीूचना 8 अगस् त, 2017 ीे प्रिृा त ैरगी
[फा.ीं.349/74/2017-जीएीटी (भाग)]
्ा. श्री ािडती एी.एल., अिर ीवचिII (i) 3
NOTIFICATION
New Delhi, the 8th August, 2017
No. 19/2017–Central Tax
G.S.R. 995(E).—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:—
TABLE
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. August, 2017 21st to 25th 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 Secy.
अविीचू ना
नई दद शली, 8 अगस्त , 2017
ी.ं20/2017-केन्दर ीय कर
ीा.का.वन.99े(अ).—आय्क्त , केन्द रीय माल रर ीेिाकर अविवनयम, 2017 (2017 का 12) कर िारा 1े8 के ीाि त
िारा 39 कर प िारा (े) द्वारा प्रद शत्त लवियों का प्रयरग करते हुए, रषद श ् कर वीफा रलों र पक् त अविवनयम कर िारा 39 कर
प िारा (1) के अिीन वििरणी द शने े कर ीमय ीीमा कर, नीचे कर ीारणी के स् तंभ (2) में यिाविवनर्द शष्ड ट माी के स् िान र पक् त ीारणी
के स्त ंभ (3) में कर ता स् िानी प्रविवष्ट में यिाविवनर्द शष्ड ट अिवि के भीतर द शने े के वलए ो़ााते ैं, अिाडत्:—
ीारणी
क्रम ी.ं माी प्ररू जीएीटीआर-3 म ें्य ौरे फा ल करने कर ीमय
अिवि
(1) (2) (3)
1 ज्लाई, 2017 11 ीे 15 वीतंोर, 2017
2 अगस्त , 2017 2े ीे 30 वीतंोर, 2017
2. यै अविीूचना 8 अगस् त, 2017 ीे प्रिृा त ैरगी
[फा.ीं. 349/74/2017-जीएीटी (भाग)]
्ा. श्री ािडती एी.एल., अिर ीवचि4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 8th August, 2017
No. 20/2017 – Central Tax
G.S.R. 996(E).—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:—
TABLE
Serial Number Month Time period for filing of details in FORM GSTR-3
(1) (2) (3)
1. July, 2017 11th to 15th September, 2017
2. August, 2017 26th to 30th 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 Secy.
अविीचू ना
नई दद शली, 8 अगस्त , 2017
ी.ं 21/2017-केन्द रीय कर
ीा.का.वन.997(अ).—आय्क्त , केन्द रीय माल रर ीेिाकर अविवनयम, 2017 (2017 का 12) कर िारा 1े8 के ीाि त
केन्द रीय माल रर ीेिाकर वनयम, 2017 के वनयम े1 के प वनयम (5) द्वारा प्रद शत्त लवियों का प्रयरग करते हुए, रषद श ्कर वीफा रलों
र यै विवनर्द शष्ड ट करते ै ं दक नीचे कर ीारणी के स् तंभ (2) में यिाविवनर्द शष्ड ट माी के वलए वििरणी, प्ररू -जीएीटीआर-3ख म ें
लैक् रावनक रू ीे ीामान्द य रटडल के मा्य म ीे पक् त ीारणी के स् तंभ (3) में कर ता स् िानी प्रविवष् ट में यिाविवनर्द शष्ड ट तारीखों ीे ूिड द शी
जाएगी, अिाडत्:--
ीारणी
क्रम ी.ं माी जीएीटीआर-3ख फा ल दकए जान ेकर तारीख
(1) (2) (3)
1 ज्लाई, 2017 20 अगस्त , 2017
2 अगस्त , 2017 20 वीतंोर, 2017
2. यै अविीूचना 8 अगस् त, 2017 ीे प्रिृा त ैरगी
[फा.ीं. 349/74/2017-जीएीटी (भाग)]
्ा. श्री ािडती एी.एल., अिर ीवचिII (i) 5
NOTIFICATION
New Delhi, the 8th August, 2017
No. 21/2017 – Central Tax
G.S.R. 997(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 Number 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 Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.