Extension of Filing Deadlines: GST return deadlines for GSTR 1, GSTR 2 and GSTR 3 were extended for specified months and classes. The Commissioner, on the recommendations of the Council and under specified provisions of the Kerala Goods and Services Tax Ordinance, extends the time limits for furnishing details or returns specified in section 37(1), section 38(2) and section 39(1). The extension covers GSTR 1, GSTR 2 and GSTR 3 for July and August 2017, with differentiated deadlines for classes of taxable/registered persons based on turnover for GSTR 1 and specified dates for the other returns as set out in the notification's Table. 'Turnover' is as defined in clause (112) of section 2 of the Ordinance.
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Provisions expressly mentioned in the judgment/order text.
Extension of Filing Deadlines: GST return deadlines for GSTR 1, GSTR 2 and GSTR 3 were extended for specified months and classes.
The Commissioner, on the recommendations of the Council and under specified provisions of the Kerala Goods and Services Tax Ordinance, extends the time limits for furnishing details or returns specified in section 37(1), section 38(2) and section 39(1). The extension covers GSTR 1, GSTR 2 and GSTR 3 for July and August 2017, with differentiated deadlines for classes of taxable/registered persons based on turnover for GSTR 1 and specified dates for the other returns as set out in the notification's Table. "Turnover" is as defined in clause (112) of section 2 of the Ordinance.
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