Return in respect of supplies received by the recipient :
The recipient is required to file return in form GSTR-2 in respect of his inward supplies under CGST/SGST/UTGST Act, IGST Act, IGST paid on imports and SGST. UTGST, CGST and IGST payable under reverse charge by fifteenth of following month.
Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10, section 51 or section 52, shall furnish, electronically, the details of (a) inward supplies of taxable goods or services or both, including inward supplies of goods or services or both on which the tax is payable on reverse charge basis under Act and (b) inward supplies of goods or services or both taxable under the Integrated Goods and Services Tax Act or (c) on which integrated goods and services tax is payable under section 3 of the Customs Tariff Act, 1975, and (d) credit or debit notes received in respect of such supplies during a tax period after the tenth day but on or before the fifteenth day of the month succeeding the tax period in such form and manner as may be prescribed
Commissioner can extend the time limit for furnishing such details by specified class of taxable persons, by issuing notification. Any extension granted by Commissioner of State GST/Union Territory GST shall be deemed to be notified by Commissioner- first and second proviso to section 38(2) of CGST Act.
[Thus, extension either by Commissioner of State GST/UTGST is sufficient]
To ensure uniformity all over India, such notification shall be issued by Commissioner or Joint Secretary in Board – section 168(2) of CGST Act.