Notification No. 18/2017-Central Tax [N10-3S0]
As at 6 September 2026. In force from 8 August 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.
Made under
Recital: "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". Names the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 [S10-76J]. Vires verified.
Acts on (0)
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Acted on by (2)
Cites: Notification No. 44/2018-Central Tax [N10-CTZ], 10 September 2018. "No. 18/2017 – Central Tax dated 8th Augu".
Supersedes: Notification No. 29/2017-Central Tax [N10-4K8], 5 September 2017. "No. 18/2017-Central Tax, dated the 8th A".
Not held (0)
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