Trade Notice No- 07/2017-18 dtd 14.09.17 issued by Honl. Commissioner, CGST Commissionerate, Daman
Dear all,
Your Association is in receipt of a Trade Notice No. 07/2017-18, Vapi, dtd. 14.09.2017 from Smt. Reshma Lakhani, Hon’ble Commissioner, Central GST Commissionerate, Daman. The scanned copy of the Trade Notice is attached herewith for your ready reference.
Vide the said notice a copy of the Circular No. 7/7/2017 - GST dtd. 01.09.2017 issued vide F.No. 349/164/2017-GST issued by Govt. of India, Ministry of Finance, Dept. of Revenue, Central Board of Excise & Custom, GST Policy Wing, New Delhi regarding System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B.
As per Sections 37, 38 and section 39 of the CGST Act, 2017 (hereinafter referred to as ‘the Act’) read with rules 59, 60 and 61 of the CGST Rules, 2017 (hereinafter referred to as ‘the Rules’) require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and 20th of the next month respectively. Keeping in view that taxpayers may face certain issues in the initial days after the introduction of GST, the GST Council extended the date for filing of FORM GSTR-1 and FORM GSTR-2 for the months of July and August, 2017 and approved the filing of a simplified return in FORM GSTR-3B for these two months by the notified due dates after making the due payment of tax.
For more details please go through the attachment.
This is for your kind information.
Thanking you,
With regards,
For Silvassa Industries & Manufacturers Association
Narendra Trivedi,
Secretary
