Extension of due date for submission of GSTR-1, GSTR-2 and GSTR-3 for the month of July and August 2017
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE, MUMBAI
GST Bhavan, Mazgaon, Mumbai 400 010
dated the 5th September 2017
NOTIFICATION
Notification No. 27/2017- State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.—In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”) and in super session of Notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017, published in the Maharashtra Government Gazette, Part-II, Extraordinary No. 64, 65 and 67, dated the 11th August 2017, the Commissioner of State Tax, Maharashtra State, 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
| Sr. No. | Month | Details/Return | Time period for furnishing of details/Return |
| (1) | (2) | (3) | (4) |
| 1 | July, 2017 | FORM-GSTR-1
FORM-GSTR-2 FORM-GSTR-3 |
Upto 10th September 2017
11th-25th September 2017 Upto 30th September 2017 |
| 2 | August, 2017 | FORM-GSTR-1
FORM-GSTR-2 FORM-GSTR-3 |
Upto 5th October 2017
6th-10th October 2017 Upto 15th October 2017 |
RAJIV JALOTA,
Commissioner of State Tax,
Maharashtra State, Mumbai.
