Notification No.: 19/2017 – Central Tax
Date of Notification: 8th August 2017
Relevant Sections and Rules:
- Central GST Act, 2017: Section 38(2) (first proviso), Section 168 (Power to issue orders/directions)
- Integrated GST Act: Not applicable
- Relevant Rules: Rule 60 (implied, for GSTR-2 filing)
Summary of Notification
Extension of Time Limit for Filing GSTR-2 (Inward Supplies):
Using powers under first proviso to Section 38(2) of the CGST Act, the Commissioner extended the due dates for filing Form GSTR-2 (statement of inward supplies) for the first two months after GST implementation. The extended timelines are:
| Sl. No. | Month | Extended Time Period for GSTR-2 Filing |
| 1 | July 2017 | From 6th to 10th September 2017 |
| 2 | August 2017 | From 21st to 25th September 2017 |
This extension provided additional time for taxpayers to reconcile purchase data and facilitated smoother implementation during the transition to GST.
Effective Date:
Applicable from 8th August 2017.
