Notification No. 20/2017-Central Tax [N10-3V4]
As at 6 September 2026. In force from 8 August 2017.
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.
Made under
Recital: "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". Names sub-section (6) of section 39 read with section 168 of the Central Goods and Services Act, 2017 [S10-78E]. Vires verified.
Acts on (0)
none
Acted on by (1)
Cites: Notification No. 29/2017-Central Tax [N10-4K8], 5 September 2017. "No. 20/2017-Central Tax, dated the 8th A".
Not held (0)
none