The GST Act came in force from 1st July, 2017. There were many interpretation issues with respect to the acts and rules provided therein in the law. Since, such acts clause and rules were adopted from various legacy laws in India prior to GST; such as Service Tax, State VAT, Central Excise Act, Luxury Tax, Entertainment Tax, etc. it was difficult to make applicable one meaning for different sectors. Hence, some modifications from existing sections and rules were required. Therefore, it was important to amend the sections and rules time to time referring the current scenario and trade practice. The Notification discussed here is ”Notification No. 18/2017-Central Tax”.
Contents of Notification:
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
| SI 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.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
The Notification can be Downloaded here