Time Limit for Sec
37(1) Return Date Extended to Sept for July, Aug 2017 Returns
[Ref: Notification No. 18/2017 – Central Tax dated
08.08.2017]
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.)]