Notification No. 51/2017
Date: October 28, 2017
Subject: Amendment to CGST Rules relating to registration timelines, job work, and export reporting
Description:
The due date for Aadhaar authentication under rule 24(4) is extended to 31st December, 2017.
Provisions relating to job work under rule 45 allow further extension by notification.
Export details in Table 6A of GSTR-1 may be furnished after filing GSTR-3B where GSTR-1 due date is extended.
Corresponding amendments are made in rules 96 and 96A.
Previous Notification: Notification No. 47/2017 – Central Tax dated 18th October, 2017.
Effective Date: Date of publication in the Official Gazette.
51-2017-CT-28.10.2017-Rules