Download Document

[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. 51/2017 – Central Tax

New Delhi, the 28
th
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 31
st

October, 2017”, the words, figures and letters “on or before 31
st
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.”

[F. No. 349/58/2017-GST (Pt. II)]



(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India


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 19
th
June, 2017,
published vide number G.S.R 610 (E), dated the 19
th
June, 2017 and last amended vide
notification No. 47/2017-Central Tax, dated the 18
th
October, 2017, published vide number
G.S.R 1304 (E), dated the 18
th
October, 2017.