24/2017-Central Tax : 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 $21^{\text{st}}$ August, 2017

G.S.R. ______. In exercise of the powers conferred by section 168 of the Central 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 notification No. 21/2017-Central Tax dated $08^{\text{th}}$ 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 $08^{\text{th}}$ August, 2017, the Board, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance vide No. 23/2017–Central Tax, G.S.R. 1024(E), dated the $17^{\text{th}}$ August, 2017, namely:-

• (i) in the table,
  • (a) in Sl. No. 1, in column (3), for the figures, letters and word "$20^{\text{th}}$ August, 2017", the figures, letters and word "$25^{\text{th}}$ August, 2017" shall be substituted;
  • (b) in Sl. No. 2, in column (4), in item (i), for the figures, letters and word "$20^{\text{th}}$ August, 2017", the figures, letters and word "$25^{\text{th}}$ August, 2017" shall be substituted;
  • (c) in Sl. No. 2, in column (4), in item (iii), for the figures, letters and words "$21^{\text{st}}$ day of August, 2017", the figures, letters and words "$26^{\text{th}}$ day of August, 2017" shall be substituted;
  • (d) in Sl. No. 3, in column (3), for the figures, letters and word "$20^{\text{th}}$ August, 2017", the figures, letters and word "$25^{\text{th}}$ August, 2017" shall be substituted;
• (ii) in paragraph 2, after the words “electronic credit ledger” occurring before the Explanation, the words, figures and letters “on or before $25^{\text{th}}$ August, 2017” shall be inserted.

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

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

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

Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 23/2017-Central Tax, dated the $17^{\text{th}}$ August, 2017, published vide G.S.R number 1024 (E) dated the $17^{\text{th}}$ August, 2017.