Notification No.: 41/2017 – Central Tax
Date of Notification: 13th October 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(2): Return filing by composition suppliers
- Section 168: Power of the Board
- CGST Rules, 2017: Rule 62 (Return under composition scheme)
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for GSTR-4 (Composition Suppliers) for Q2 (July–September 2017):
The Commissioner, under Section 39(6) of the CGST Act and based on recommendations of the GST Council, extended the due date for filing GSTR-4 for the quarter July to September 2017.
- Revised Due Date: 15th November 2017
Who is Affected:
- Composition taxpayers under Section 10 of the CGST Act
- Filing obligation under FORM GSTR-4, as prescribed in Rule 62
This extension aimed to provide compliance relief for small taxpayers operating under the simplified composition levy during the initial rollout of GST.
