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18/2017-Central Tax,dt. 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.

[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.MonthTime period for filing of details of outward supplies in FORM GSTR-1
(1)(2)(3)
1July, 20171st to 5th September, 2017
2August, 201716th to 20th September, 2017.

 

  1. This notification shall come into force with effect from the 8thday 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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