This notification amends Notification No. 30/2017–Central Tax dated 11.09.2017 to further extend the due dates for filing returns. The due date for FORM GSTR-2 is extended from 31 October 2017 to 30 November 2017, and the due date for FORM GSTR-3 is extended from 10 November 2017 to 11 December 2017. The amendment is issued in exercise of powers under sections 38(2), 39(6) read with section 168 of the CGST Act, 2017, on the recommendation of the GST Council.