Central Tax Notification No 18 of 2017 dt 8th August, 2017 under GST

 

Notification no 18/2017 Central Tax date on 8th August, 2017, GST

 

GST Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.

 

The extract of GST Notification No. 18/2017- Central Tax is given below:

 

Notification No. 18/2017- Central Tax, GST

 

[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. 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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