Government of India Ministry of Finance Department of Revenue
Central Board of Excise and Customs
Notification No. 51/2017 – Central
Tax
New Delhi, the 28th October, 2017
G.S.R……(E):- In exercise of the powers conferred by section 164 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government
hereby makes the following rules further to amend the Central Goods and Services
Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Eleventh
Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the
Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, -
(i) in rule 24, in sub-rule (4), for the words, figures and letters “on or
before 31st October, 2017”, the words, figures and letters “on or before 31st
December, 2017” shall be substituted;
(ii) in rule 45, in sub-rule (3), after the words “succeeding the said
quarter”, the words “or within such further period as may be extended by the
Commissioner by a notification in this behalf:
Provided that any extension of the time limit notified by the Commissioner of
State tax or the Commissioner of Union territory tax shall be deemed to be
notified by the Commissioner.” shall be inserted;
(iii) in rule 96, in sub-rule (2), the following provisos shall be inserted,
namely:- “Provided that where the date for furnishing the details of outward
supplies in FORM GSTR-1 for a tax period has been extended in exercise of the
powers conferred under section 37 of the Act, the supplier shall furnish the
information relating to exports as specified in Table 6A of FORM GSTR-1 after
the return in FORM GSTR-3B has been furnished and the same shall be transmitted
electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first
proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted,
namely:-
“Provided that where the date for furnishing the details of outward supplies
in FORM GSTR-1 for a tax period has been extended in exercise of the powers
conferred under section 37 of the Act, the supplier shall furnish the
information relating to exports as specified in Table 6A of FORM GSTR-1 after
the return in FORM GSTR-3B has been furnished and the same shall be transmitted
electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first
proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”
(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India [F.
No. 349/58/2017-GST (Pt. II)]
Note:- The principal rules were published in the Gazette of India,
Extraordinary, Part II, Section 3, sub-section (i) vide notification No.
3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610
(E), dated the 19th June, 2017 and last amended vide notification
No.
47/2017-Central Tax, dated the 18th October, 2017, published vide number G.S.R
1304 (E), dated the 18th October, 2017.
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