Subject: Time period for filing of details of inward supplies in FORM GSTR-2
In exercise of powers conferred by the first proviso to sub section (2) of section 38 read with Section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 ( Act No: V of 2017) , I Commissioner, on the recommendation of the Council, hereby extend the time limit for furnishing the details as specified in sub section (2) of Section 38 of the said Act, for the month as specified in column (2) of the table below, within the period as specified in the corresponding entry in column (3) of the said table namely;
Table
2. This notification shall come into force with effect from the 8th day of August, 2017.
(P.I. Khateeb)IAS
Commissioner Commercial Taxes, J&K