|Title||Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.|
(1) 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 he 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:-
Time period for filing of details
of outward supplies in FORM
|1||July, 2017||1st to 5th September, 2017|
|2||Aug, 2017||16th to 20th September, 2017|
(2) This notification shall come into force with effect from the 8th day of August, 2017.