Notification No. 19/2017
Date: August 8, 2017
Subject: Extension of due dates for furnishing FORM GSTR-2
Description:
This notification extends the due dates for furnishing details of inward supplies in FORM GSTR-2 for July and August 2017. Separate revised filing periods are prescribed for each month. The extension is granted under section 38 read with section 168 to facilitate smooth return filing.