Extension of return filing deadlines for GST returns, permitting staggered later submission by specified classes of taxpayers. Extension of time limit for furnishing GST returns and details for July, 2017 prescribes staggered final dates: GSTR-1 is extended by turnover category, while GSTR-2 and GSTR-3 are extended to later common deadlines for all taxpayers, with 'turnover' as defined in the Act; further extensions for August will be notified separately.
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Provisions expressly mentioned in the judgment/order text.
Extension of return filing deadlines for GST returns, permitting staggered later submission by specified classes of taxpayers.
Extension of time limit for furnishing GST returns and details for July, 2017 prescribes staggered final dates: GSTR-1 is extended by turnover category, while GSTR-2 and GSTR-3 are extended to later common deadlines for all taxpayers, with "turnover" as defined in the Act; further extensions for August will be notified separately.
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