CGST Notification No. 24/2017 Central Tax Date 21-08-2017

Notification No. 24/2017 CTGST dated 21.08.17 –Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.

[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. 24/2017 Central Tax

New Delhi, the 21st August, 2017

G.S.R. ______. In exercise of the powers conferred by section 168 of theCentral Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5)of rule 61 of the Central Goods and Services Tax Rules, 2017 and notificationNo. 21/2017-Central Tax dated 08th August, 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997(E), dated the 08th August, 2017, the Board, hereby makes the followingamendments in the notification of the Government of India in the Ministry ofFinance vide No. 23/2017Central Tax, G.S.R. 1024(E), dated the 17th August,2017, namely:-

(i) in the table,

(a) in Sl. No. 1, in column (3), for the figures, letters and word20th August, 2017, the figures, letters and word 25th August,2017 shall be substituted;
(b) in Sl. No. 2, in column (4), in item (i), for the figures, lettersand word 20th August, 2017, the figures, letters and word 25thAugust, 2017 shall be substituted;
(c) in Sl. No. 2, in column (4), in item (iii), for the figures, lettersand words21st day of August, 2017, the figures, letters andwords26th day of August, 2017 shall be substituted;
(d) in Sl. No. 3, in column (3), for the figures, letters and word20th August, 2017, the figures, letters and word 25th August,2017 shall be substituted;

(ii) in paragraph 2, after the words electronic credit ledger occurringbefore the Explanation, the words, figures and letters on or before 25th August,2017 shall be inserted.

2.This notification shall come into force with effect from the date ofpublication in the Official Gazette.

[F. No. 349/74/2017-GST(Pt.)]

(Shankar Prasad Sarma)
Under Secretary to the Government of India