The GST Act came in force from 1st July, 2017. There were many interpretation issues with respect to the acts and rules provided therein in the law. Since, such acts clause and rules were adopted from various legacy laws in India prior to GST; such as Service Tax, State VAT, Central Excise Act, Luxury Tax, Entertainment Tax, etc. it was difficult to make applicable one meaning for different sectors. Hence, some modifications from existing sections and rules were required. Therefore, it was important to amend the sections and rules time to time referring the current scenario and trade practice. The Notification discussed here is ”Notification No. 29/2017-Central Tax”.
Contents of Notification:
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 29/2017 – Central Tax
New Delhi, the 5th September, 2017
G.S.R. …..(E).— In exercise of the powers conferred by the second proviso to sub-section (1) of section
37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168
of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of notifications No.
18/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 994 (E) dated the 8th August, 2017, No. 19/2017-
Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 995 (E), dated the 8th August, 2017 and No. 20/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 996 (E), dated the 8th August, 2017, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, specified in sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act as specified in column (3) of the Table below for the month as specified in column (2) of the said Table, till the time period as specified in the corresponding entry in column (4) of the said Table, namely:-
Table
| SI No | Month | Details/Returns | Time period for furnishing of details/Return |
| 1 | 2 | 3 | 4 |
| 1 | July, 2017 | FORM GSTR-1 | Upto 10th September, 2017 |
| FORM GSTR-2 | 11 – 25th September, 2017 | ||
| FORM GSTR-3 | Upto 30th September, 2017 | ||
| 2 | August, 2017 | FORM GSTR-1 | Upto 5th October, 2017 |
| FORM GSTR-2 | 6 – 10th October, 2017 | ||
| FORM GSTR-3 | Upto 15th October, 2017 |
[F. No. 349/74/2017-GST]
(Shankar Prasad Sarma)
Under Secretary to the Government of India
The Notification can be Downloaded here