Page 42 - GSTL_27th August 2020_Vol 39_Part 4

J98 GST LAW TIMES [ Vol. 39
tional Commis-
sioner or the
Joint Commis-
sioner, as the
case may be, for
a period not ex-
ceeding thirty
days;
(b) by the
Commissioner,
for a further pe-
riod not exceed-
ing thirty days,
beyond the peri-
od specified in
clause (a).
3 Furnishing Sections 37 Every regis- 11th day of The Commis-
details & 38, Rules tered person the month sioner may, for
outward/ 59 & 60 other than ISD, succeeding reasons to be
inward sup- registered per- the said tax recorded in writ-
plies. son u/s. 10 or period ing by notifica-
51 and 52 shall tion extend the
furnish in such time limit
form, and man-
ner as may be
prescribed elec-
tronically on
common portal.
4 Furnishing Section 39/ Every regis- Calendar The Commis-
of returns Rules 61 & tered person month or sioner may for
62 other than ISD, every quar- reasons to be
registered per- ter, inward recorded in writ-
son u/s. 10 or and out- ing by notifica-
51 and 52 shall ward sup- tion extend the
furnish in such plies, ITC time limit for
form, and man- availed, tax furnishing the
ner as may be payable, returns for such
prescribed elec- tax paid class of regis-
tronically on and such tered persons.
common portal. other par-
ticulars.
5 Manner of Rule 40/ The input tax 30 days Within such fur-
claiming Section 18 credit claimed from the ther period as
credit in in accordance date of be- may be extended
special cir- with the provi- coming by the Commis-
cumstances sions of sub- eligible to sioner by a noti-

GST LAW TIMES  27th August 2020  42