Notification No.: 59/2017 – Central Tax
Date of Notification: 15th November 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(6): Monthly return filing due dates
- Section 168: Power of the Board to issue instructions
- Amends: Notification No. 41/2017 – Central Tax dated 13th October 2017
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for Filing GSTR-4 for Q2 FY 2017–18 (Composition Scheme):
The Central Government amended Notification No. 41/2017 – Central Tax to further extend the due date for furnishing FORM GSTR-4 for the quarter July to September 2017 by composition taxpayers.
- Previous Due Date: 15th November 2017
- Revised Due Date: 24th December 2017
This extension provided additional compliance time to taxpayers under the composition levy scheme, ensuring smooth filing during the transitional GST phase.
