Extension of filing deadline for GSTR-3: authorised later filing windows for specified months under GST provisions. Extends the time limit for furnishing the return in FORM GSTR-3 by prescribing alternative filing windows: for July, returns to be filed between 11th-15th September; for August, returns to be filed between 26th-30th September. The State Government exercises powers under the State GST Act to authorise these deferred filing periods and states that the notification comes into force from the 8th day of August, 2017.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for GSTR-3: authorised later filing windows for specified months under GST provisions.
Extends the time limit for furnishing the return in FORM GSTR-3 by prescribing alternative filing windows: for July, returns to be filed between 11th-15th September; for August, returns to be filed between 26th-30th September. The State Government exercises powers under the State GST Act to authorise these deferred filing periods and states that the notification comes into force from the 8th day of August, 2017.
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