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:—
|Serial Number||Month||Time Period for filing of details in FORM GSTR- 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.