Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 54/2017–Central Tax
New Delhi, the 30th October, 2017
G.S.R. 1352(E). In exercise of the powers conferred by the 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), the Commissioner hereby makes the following amendments in the notification number 30/2017-Central Tax, dated the 11th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1144 (E), dated the 11th September, 2017, namely:-
in the table,
a) against Sl. No. 2, in column (4), for the words, figures and letters “Up to 31st October, 2017”, the words, figures and letters “Up to 30th November, 2017” shall be substituted;
b) against Sl. No. 3, in column (4), for the words, figures and letters “Up to 10th November, 2017”, the words, figures and letters “Up to 11th December, 2017” shall be substituted.
[F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to Government of India
