Important Keyword: F. No.349 /74 /2017-GST(Pt.), Notification No. 18/2017 – Central Tax, Section 37(1) CGST Act 2017, Section 168 CGST Act 2017.
[F. No.349 /74 /2017-GST(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
New Delhi, 08th August, 2017
Notification No. 18/2017 – Central Tax
Table of Contents
CGST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
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