Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017 - 24/2017 - Central GST (CGST)

GSTR-3B filing deadline extended for July returns to later August dates, providing compliance relief to taxpayers.

Amendment substitutes specified earlier due dates for filing FORM GSTR-3B for July 2017 with later August dates, moving several deadlines from the twentieth to the twenty-fifth day of August and one from the twenty-first to the twenty-sixth. It further inserts that actions concerning the electronic credit ledger must be completed on or before the twenty-fifth day of August, 2017. The notification is effective from publication in the Official Gazette under the enabling GST provisions.