Extension of GSTR-2 filing period allows deferred furnishing of inward supply details for specified months under state GST. Extends the time limit for furnishing details of inward supplies in FORM GSTR-2 by administrative notification under the proviso to the relevant subsection of the State GST enactment and the Commissioner's delegated powers, specifying revised filing windows for July 2017 and August 2017 to later periods in September.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-2 filing period allows deferred furnishing of inward supply details for specified months under state GST.
Extends the time limit for furnishing details of inward supplies in FORM GSTR-2 by administrative notification under the proviso to the relevant subsection of the State GST enactment and the Commissioner's delegated powers, specifying revised filing windows for July 2017 and August 2017 to later periods in September.
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