Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3 - 30/2017 - Central GST (CGST)

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.