Executive Summary:
This notification from the Central Board of Excise and Customs extends the time limit for furnishing details or returns as specified in Sections 37, 38, and 39 of the Central Goods and Services Tax Act, 2017. It supersedes previous notifications 18/2017, 19/2017, and 20/2017, all dated August 8, 2017. The extension applies to the months of July and August 2017.
Key Points / Main Content:
* **Supersession of Previous Notifications:**
* Notifications No. 18/2017-Central Tax, 19/2017-Central Tax, and 20/2017-Central Tax, all dated August 8, 2017, are superseded.
* **Extension of Time Limits for Furnishing Details/Returns:**
* **July 2017:**
* FORM GSTR-1: Extended up to September 10, 2017.
* FORM GSTR-2: Extended up to September 25, 2017.
* FORM GSTR-3: Extended up to September 30, 2017.
* **August 2017:**
* FORM GSTR-1: Extended up to October 5, 2017.
* FORM GSTR-2: Extended up to October 10, 2017.
* FORM GSTR-3: Extended up to October 15, 2017.
Impact Analysis:
Taxpayers:
* Impact: Taxpayers are granted extended deadlines for submitting GSTR-1, GSTR-2, and GSTR-3 forms for July and August 2017.
* Action Required: Taxpayers should take note of the new deadlines for GSTR-1, GSTR-2 and GSTR-3 and ensure timely submission of their returns within the extended timeframes.
Tax Authorities:
* Impact: Tax authorities must accommodate the extended deadlines for return submissions and adjust their processes accordingly.
* Action Required: Update systems and inform relevant personnel about the extended deadlines.
Key Entities Referenced
New Delhi: Place of publication of the notification.
Central Board of Excise and Customs: The issuing authority of the notification under the Department of Revenue, Ministry of Finance.
Central Goods and Services Tax Act, 2017: Act under which the notification is issued. (12 of 2017)
G.S.R. 1129E: Notification number related to Central Tax.
Commissioner: The authority extending the time limit based on the Council's recommendations.
FORM GSTR1: Form for furnishing details or return as per the notification.
FORM GSTR2: Form for furnishing details or return as per the notification.
FORM GSTR3: Form for furnishing details or return as per the notification.
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No. 751] NEW DELHI, TUESDAY, SEPTEMBER 5, 2017/ BHADRA 14, 1939
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(राजस्व िवभाग)
(केन्(cid:7076)ीय उत्पाद-शल्ु क और सीमा शुल्क बोडर्)
अिधसचू ना
नई िदल्ली, 5 िसतंबर, 2017
स ं29/2017-केन्(cid:7076)ीय कर
सा.का.िन. 1129(अ).—आयु(cid:7334), केन्(cid:7076)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) की धारा 168 के साथ पिठत
धारा 37 की उप-धारा (1) के दसू रे परंतकु , धारा 38 की उपधारा (2) के पहल े परंतकु तथा धारा 39 की उपधारा (6) (cid:7367)ारा (cid:7079)दत् त
शिक् तय(cid:7298) का (cid:7079)योग करत े हुए और सा.का.िन. 994(अ), तारीख 8 अगस् त, 2017 (cid:7367)ारा भारत के राजप(cid:7074), असाधारण, भाग II, खंड 3,
उपखडं (i) म(cid:7286) (cid:7079)कािशत अिधसूचना सं. 18/2017-केन् (cid:7076)ीय कर, 8 अगस् त, 2017, सा.का.िन. 995(अ), तारीख 8 अगस् त, 2017 (cid:7367)ारा
भारत के राजप(cid:7074), असाधारण, भाग II, खडं 3, उपखंड (i) म(cid:7286) (cid:7079)कािशत अिधसचू ना सं. 19/2017-केन् (cid:7076)ीय कर, 8 अगस् त, 2017 और
सा.का.िन. 996(अ), तारीख 8 अगस् त, 2017 (cid:7367)ारा भारत के राजप(cid:7074), असाधारण, भाग II, खडं 3, उपखंड (i) म(cid:7286) (cid:7079)कािशत अिधसचू ना
सं. 20/2017-केन् (cid:7076)ीय कर, 8 अगस् त, 2017 को अिध(cid:7059)ातं करत े हुए, पिरषद ् की िसफािरश(cid:7298) पर, नीच े की सारणी के स् तंभ (2) म(cid:7286)
यथािविन(cid:7416)दष्र् ट उक् त सारणी के स् तभं (3) म(cid:7286) यथािविन(cid:7416)दष्र् ट उक् त अिधिनयम की धारा 37 की उपधारा (1), धारा 38 की उपधारा (2) और
धारा 39 की उपधारा (1) म(cid:7286) िविन(cid:7416)दष्र् ट, यथािस् थित, ब् यौरा या िववरणी दने े की समय-सीमा को उक् त सारणी के स् तभं (4) म(cid:7286) की
तत् स् थानी (cid:7079)िविष्ट म(cid:7286) यथािविन(cid:7416)दष्र् ट समयाविध तक बढ़ात ेह,(cid:7289) अथार्त्:—
सारणी
(cid:7059)म स.ं मास िववरणी/ब्य ौरा िववरणी/ब्य ौरा दने ेकी समयाविध
(1) (2) (3) (4)
1. जुलाई, 2017 (cid:7079)रूप जीएसटीआर-1 10 िसतंबर, 2017 तक
(cid:7079)रूप जीएसटीआर-2 11-25 िसतंबर, 2017 तक
(cid:7079)रूप जीएसटीआर-3 30 िसतंबर, 2017 तक
5538 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. अगस्त , 2017 (cid:7079)रूप जीएसटीआर-1 5 अक् तूबर, 2017 तक
(cid:7079)रूप जीएसटीआर-2 6-10 अक् तबू र, 2017 तक
(cid:7079)रूप जीएसटीआर-3 15 अक् तूबर, 2017
[फा. स.ं 349/74/2017-जीएसटी]
शंकर (cid:7079)साद शमा,र् अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 5th September, 2017
No. 29/2017-Central Tax
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 sub-
section (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 Up to 10th September, 2017
FORM GSTR-2 11 - 25th September, 2017
FORM GSTR-3 Up to 30th September, 2017
2. August, 2017 FORM GSTR-1 Up to 5th October, 2017
FORM GSTR-2 6 - 10th October, 2017
FORM GSTR-3 Up to 15th October, 2017
[F. No. 349/74/2017-GST]
SHANKAR PRASAD SARMA, 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.