Notification No.: 30/2017 – Central Tax
Date of Notification: 11th September 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) (Outward supply details – GSTR-1)
- Section 38(2) (Inward supply details – GSTR-2)
- Section 39(1) & 39(6) (Monthly return – GSTR-3)
- Section 168 (Power to issue orders)
- Integrated GST Act: Not applicable
- Supersedes in part: Notification No. 29/2017–Central Tax dated 5th September 2017 (for July 2017 only)
Summary of Notification
- Revised Deadlines for GSTR Filing for July 2017 (Based on Turnover):
This notification amends earlier timelines and classifies taxpayers by aggregate turnover for filing GSTR-1, while providing extended deadlines for GSTR-2 and GSTR-3 for all taxpayers:
| Sl. No. | Return Type | Taxpayer Class | Revised Due Date |
| 1 | GSTR-1 | Aggregate turnover > ₹100 crore | 3rd October 2017 |
| Aggregate turnover ≤ ₹100 crore | 10th October 2017 | ||
| 2 | GSTR-2 | All registered persons | 31st October 2017 |
| 3 | GSTR-3 | All registered persons | 10th November 2017 |
Clarification:
- The term “aggregate turnover” shall carry the same meaning as assigned in Section 2(112) of the CGST Act.
- Timelines for August 2017 Returns to Be Notified Separately:
The time limits for GSTR-1, GSTR-2, and GSTR-3 for August 2017 were not specified in this notification and were to be notified in future.
