THE KERALA GOODS AND SERVICES TAX ACT, 2017 History
-

Body Notification No. 5/2017-State Tax No. C1-24614/2016, Dated, 31st 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 Kerala State Goods and Services Tax Ordinance, 2017 (11 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

(Sd.)

Commissioner.