Amendments in the Notification No. 23/2017–State Tax, dated the 17th August, 2017 - Extention for GSTR 3B and payment under GST. - 24/2017-State Tax - Gujarat SGST
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Extension of GST filing and payment deadlines shifts specified return and electronic ledger cut offs to later calendar dates. Amendment to Notification No. 23/2017 State Tax substitutes later calendar dates in specified table entries and inserts the clause 'on or before 25th August, 2017' before the Explanation concerning the electronic credit ledger, effecting only temporal adjustments to certain GST filing and payment cut offs.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of GST filing and payment deadlines shifts specified return and electronic ledger cut offs to later calendar dates.
Amendment to Notification No. 23/2017 State Tax substitutes later calendar dates in specified table entries and inserts the clause "on or before 25th August, 2017" before the Explanation concerning the electronic credit ledger, effecting only temporal adjustments to certain GST filing and payment cut offs.
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