Notification No.: 29/2017 – Central Tax
Date of Notification: 5th September 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1): Furnishing of outward supplies (GSTR-1)
- Section 38(2): Furnishing of inward supplies (GSTR-2)
- Section 39(1), 39(6): Monthly return filing (GSTR-3)
- Section 168: Power to issue orders
- Integrated GST Act: Not applicable
- Supersedes: Notification Nos. 18/2017, 19/2017, 20/2017 – Central Tax (all dated 8th August 2017)
Summary of Notification
- Unified Extension of Return Filing Timelines for July and August 2017:
To ease the initial transition into GST, the Commissioner, on recommendation of the Council, issued consolidated extended due dates for filing the following forms:
| Sl. No. | Month | Return Type | Extended Time Period |
| 1 | July 2017 | GSTR-1 | Upto 10th September 2017 |
| GSTR-2 | 11th to 25th September 2017 | ||
| GSTR-3 | Upto 30th September 2017 | ||
| 2 | August 2017 | GSTR-1 | Upto 5th October 2017 |
| GSTR-2 | 6th to 10th October 2017 | ||
| GSTR-3 | Upto 15th October 2017 |
- Supersession of Earlier Notifications:
This notification cancels and replaces earlier extensions notified through Notification Nos. 18/2017, 19/2017, and 20/2017, thereby consolidating the compliance calendar.
