Notification No.: 18/2017 – Central Tax
Date of Notification: 8th August 2017
Relevant Sections and Rules:
- Central GST Act, 2017: Section 37(1) (second proviso), Section 168 (Power to issue orders/instructions)
- Integrated GST Act: Not applicable
- Relevant Rules: Rule 59 (implied, for GSTR-1 filing procedure)
Summary of Notification
Extension of Time Limit for Filing GSTR-1 for Initial Months of GST Implementation:
In exercise of powers under the second proviso to Section 37(1) and Section 168 of the CGST Act, the Commissioner, on recommendations of the GST Council, extended the time limit for filing Form GSTR-1 (details of outward supplies) for the first two months of GST implementation:
| Sl. No. | Month | Extended Time Period for GSTR-1 Filing |
| 1 | July 2017 | From 1st to 5th September 2017 |
| 2 | August 2017 | From 16th to 20th September 2017 |
This extension provided businesses additional time to familiarize themselves with the new GST system and ensured smoother compliance during the early transitional phase of GST rollout.
Effective Date:
This notification came into effect from 8th August 2017.
