Extension of time limit for GSTR-4 [Section 39(2) read wth Rule 62(1)]

Notification No. 41/2017 - Central Tax dated 13-10-2017 [Extension of time limit for GSTR-04]

Notification No. 41/2017-Central Tax dt. 13-10-2017

In exercise of the powers conferred by section 39(6) read with section 168 of the CGST Act, 2017,

GSTR-4 date extended for Jul-17 to Sep-17 = 24th of Dec, 2017

Commissioner extends the time limit for furnishing the return by a composition supplier, in GSTR-4, u/s 39(2) read with rule 62 of the CGSTR, 2017 for the quarter July to September, 2017 till [1][the 24th day of December, 2017].

 

[1] Substituted for words “the 15th day of November, 2017” by Notification No. 59/2017-Central Tax dt. 15-11-2017

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