Extension of GST return filing deadlines for GSTR-1, GSTR-2 and GSTR-3 granted for specified classes of taxpayers. Extension of time was granted for furnishing returns and details under sections dealing with GSTR-1, GSTR-2 and GSTR-3 for July 2017, superseding the prior notification; GSTR-1 deadlines were differentiated by turnover classes, while GSTR-2 and GSTR-3 deadlines were extended for all taxpayers to later specified dates, with 'turnover' defined by reference to the Act and further extensions for August 2017 to be notified separately.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST return filing deadlines for GSTR-1, GSTR-2 and GSTR-3 granted for specified classes of taxpayers.
Extension of time was granted for furnishing returns and details under sections dealing with GSTR-1, GSTR-2 and GSTR-3 for July 2017, superseding the prior notification; GSTR-1 deadlines were differentiated by turnover classes, while GSTR-2 and GSTR-3 deadlines were extended for all taxpayers to later specified dates, with "turnover" defined by reference to the Act and further extensions for August 2017 to be notified separately.
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