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