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CGST – Notification No. 18/2017 – Central Tax, dated 08.08.2017

CGST – Notification No. 18/2017 – Central Tax, dated 08.08.2017 – Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.

Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)

Notification No. 18/2017 – Central Tax

New Delhi, 08th August, 2017

G.S.R. …..(E).— In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details as specified in sub-section (1) of section 37 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

Sl. No. Month Time period for filing of details
of outward supplies in FORM
GSTR-1
(1) (2) (3)
1 July, 2017 1st to 5th September, 2017
2 August, 2017 16th to 20th September, 2017.

 

2. This notification shall come into force with effect from the 8th day of August, 2017.

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

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

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