Extends the time limit Form GSTR-1, GSTR-2, GSTR-3. - CCT/26-2/2017-18/11 - Goa SGST

GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes - Notification No. CCT/26-2/2017-18/11 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 Goa Goods and Services Tax- Act, 2017 (Goa Act 4 of 2017) , Central Government Notification No. 29/2017--Central Tax dated 5th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide G.S.R. number 1129(E) dated 5th September, 2017 and Central Government Notification No. 30/2017-Central Tax dated 11th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide G.S.R. number 1144(E) dated 11th September, 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 , 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 10th October, 2017. 2. GSTR-2 All Upto 31st 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. 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. Dipak M. Bandekar, Commissioner of State Tax. Panaji, 12th September, 2017.