Extension Of Time Limit For Filing Gstr-1, Gstr-2 And Gstr-3 - NO. (1-I/2017) - Karnataka SGST

GOVERNMENT OF KARNATAKA FINANCE SECRETARIAT NOTIFICATION NO. (1-I/2017) [NO. KGST. CR. 01/17-18], Bengaluru dated: 11-9-2017 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 Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and in supersession of Notification (1-H/2017) dated the 5th September, 2017, published in the Karnataka Gazette, Extraordinary, No. 868 in Part-IVA, dated 6th September, 2017, except inrespects of things done or omitted to be done before such supersession, on the recommendations of the Council, the time limit for furnishing the details or return, as the case may be, is being extended 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:- 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 1 [ Upto 30th November, 2017 ] 3. GSTR-3 All 2 [ Upto 11th December, 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.