Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.(Supression of Notification No.8/2017-GST). - 09/2017-GST - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM Notification No. 09/2017-GST The 12th September, 2017 No.CT/GST-14/2017/18.- 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. XXVIII of 2017) (hereafter in this notification referred to as the said Act ) and in supersession of notification No. 8/2017-GST, dated the 6th September, 2017, published in the Assam Gazette, Extraordinary, vide number 511, dated the 6th September, 2017 , except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, under 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 (2) of the Table below for the month of July, 2017, for such class of taxable persons or registered persons, as the case may be, as specified in the corresponding entry in column (3) 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. Details/return Class of taxable/registered persons Time period for furnishing of details/return (1) (2) (3) (4) 1. GSTR-1 Having turnover of more than one hundred crore rupees Upto 3rd October, 2017 Having turnover of upto one hundred crore rupees Upto 10 th October, 2017 2. GSTR-2 All Upto 31 st October, 2017 3. GSTR-3 All Upto 10th November, 2017 Explanation .- For the purposes of this notification, the expression turnover has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act . The extension of the time limit, for furnishing the details or return, as the case may be. under sub-section (l) of section 37 , sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act , for the month of August, 2017 shall be subsequently notified in the Official Gazette. ANURAG GOEL, Commissioner of State Tax, Assam, Dispur, Guwahati.