Extention of time limit for furnishing the details or return for the month of July, 2017 and August, 2017. - 08/2017-GST - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: KAR BHAWAN NOTIFICATION No. 08/2017-GST The 6th September, 2017 NO.CT/GST-14/2017/10.- 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 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIIJ of 2017) (hereafter in this notification referred to as the said Act ) and in supersession of notifications No. 1/2017-GST, dated the 7th August, 2017, published in the Assam Gazette, Extraordinary, vide number 469 dated the 10 th August, 2017 , No. 2/2017-GST, dated the 7th August, 2017, published in the Assam Gazette, Extraordinary, vide number 470, dated the 10th August, 2017 and No. 3/2017-GST, dated the 7th August, 2017, published in the Assam Gazette, Extraordinary, vide number 471, dated the 10th 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 (l) of section 37 , sub-section (2) of section 38 and sub-section (l) 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 10 th September, 2017 FORM GSTR-2 11-25 th September, 2017 FORM GSTR-3 Upto 30 th September, 2017 2. August, 2017 FORM GSTR-1 Upto 5 th October, 2017 FORM GSTR-2 6-10 th October, 2017 FORM GSTR-3 Upto 15 th October, 2017 ANURAG GOEL, Commissioner of State Tax, Assam, Dispur, Guwahati