[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs Notification No. 41/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, under sub-section (2) of section 39 of the said Act read with rule 62 of the Central Goods and Services Tax Rules, 2017 for the quarter July to September, 2017 till the 15th day of November, 2017. [F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
41/2017-Central Tax,dt. 13-10-2017: Due date for filing of GSTR 4, this return was required to be filed by a composition dealer. This date was further extended by the following notification.
Notification No. 59/2017 – Central Tax: upto 24th Dec 2017.
Now the provisions are changed and they need to file CMP 08 quarterly and GSTR 4 annually.