Important Keyword: Notification No. 18/2017, GSTR-1 due date extension, Notification 18/2017, GST outward supplies return, GST compliance India, CGST notifications, GST law updates, CBIC notification, GST filing timeline,
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Table of Contents
[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: Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.
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
📚 Frequently Asked Questions (FAQs): Notification No. 18/2017 – Central Tax
Q1: What is Notification 18/2017 GST?
It extends GSTR-1 deadlines.
It provided new timelines for July and August 2017.
Q2: What is GSTR-1?
Return for sales data.
Includes invoice-wise details.
Q3: Is GSTR-1 still used?
Yes, it is mandatory.
Q4: What was July 2017 deadline?
1st to 5th September 2017.
Q5: Why was extension given?
Due to data preparation issues.
Q6: What is Section 37?
Defines GSTR-1 filing.
Q7: What is outward supply?
Sales made by business.
Q8: Does GSTR-1 affect ITC?
Yes, it directly impacts ITC.
Q9: What happens if GSTR-1 is wrong?
ITC issues for buyers.
Q10: Is this notification still applicable?
No, only historical relevance.
Q11: What is invoice matching?
Matching buyer and seller data.
Q12: Should I reconcile data?
Yes, always.
Q13: What is GST compliance today?
GSTR-1 + GSTR-3B.
Q14: Should I take expert help?
Recommended for accuracy.
https://finodha.in/gst-compliance/
Download PDF: Notification No. 18/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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