Notification No. 29/2017-Central Tax [N10-4K8]
As at 7 September 2026. In force from 5 September 2017.
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 Upto 10th September, 2017
FORM GSTR-2 11 - 25th September, 2017
FORM GSTR-3 Upto 30th September, 2017
2. August, 2017 FORM GSTR-1 Upto 5th October, 2017
FORM GSTR-2 6 - 10th October, 2017
FORM GSTR-3 Upto 15th October, 2017
Made under
Recital: "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". Names sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 [S10-78E]. Vires verified.
Acts on (3)
Supersedes Notification No. 18/2017-Central Tax [N10-3S0], 5 September 2017. "No. 18/2017-Central Tax, dated the 8th A".
Supersedes Notification No. 19/2017-Central Tax [N10-3T6], 5 September 2017. "No. 19/2017- Central Tax, dated the 8th".
Cites Notification No. 20/2017-Central Tax [N10-3V4], 5 September 2017. "No. 20/2017-Central Tax, dated the 8th A".
Acted on by (0)
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Not held (0)
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