Subject
Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.
Content
G.S.R. .....(E).— In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details specified in sub-section (2) of section 38 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely:-
| Sl.No | Month | Time period for filing of details of inward supplies in FORM GSTR-2 |
| (1) | (2) | (3) |
| 1 | July, 2017 | 6th to 10th September, 2017 |
| 2 | August, 2017 | 21stto 25thSeptember, 2017 |
2. This notification shall come into force with effect from the 8th day of August, 2017.