Extends the time limit for furnishing the details or return GSTR-1, GSTR-2, GSTR-3. - ERTS(T) 65/2017/182 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 9th Nov, 2017 No. ERTS(T) 65/2017/182 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 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 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, under sub-section (1) of section 37 , subsection (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 nor 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:- Sl. No. Details/return Class of taxable/registered persons Time period for furnish of details/return (1) (2) (3) (4) 1. GSTR - 1 Having turnover of more than one hundred crore rupees Upto 3 rd 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 10 th November, 2017 Explanation - For the purposes of this notification, the expressions turnover has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act. (2) The extension of 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 aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette. Sd/- P.W. Ingty Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department. Memo No. ERTS(T) 65/2017/182-A Dated Shillong, the 9th Nov, 2017