Notification / Notification No. 19/2017-Central Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 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 details specified in sub-section (2) of section 38 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

Sl. No. Month Time period for filing of details of inward supplies in FORM GSTR-2

(1) (2) (3)

1. July, 2017 6thto 10th September, 2017

2. August, 2017 21stto 25thSeptember, 2017.

2. This notification shall come into force with effect from the 8th day of August, 2017.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

sub-section (2) of section 38 of the said Act / Section 38, Central Goods and Services Tax Act, 2017
section 168 of the Central Goods and Services Act, 2017 / reference held, text not deposited / the register holds no page for the place cited, so nothing is marked for these words