Goods and Services Tax – 18/2018 – Dated:- 28-3-2018 – Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No.18/2018 – Central Tax New Delhi, the 28th March, 2018 G.S.R. 296 (E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the
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