Notification / Notification No. 20/2017-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 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.

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 (1) of section 39 of the said Act / Section 39, 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