Due Date for filing GST Returns – July 2017 (Revised)

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CBEC has notified further extension of Due Dates for GST Returns (GSTR-1/ GSTR-2/ GSTR-3) of July 2017 vide Notification No. 30/2017 – Central Tax dated 11st September, 2017

ReturnClass of Taxable/Reg PersonsTime Limit for furnishing the Return
GSTR - 1Having turnover of more than 100 crUpto 3rd October, 2017
Having turnover of upto 100 crUpto 10th October, 2017
GSTR - 2 AllUpto 31st October, 2017
GSTR - 3AllUpto 10th November, 2017

As per Sec 2(112) of CGST Act, 2017 “turnover in State” or “turnover in Union territory” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both
and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess

The extension of the time limit, for furnishing the details or return, as the case may
be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette

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