Due date for GSTR – 5A extended to 20.11.17 – Notification no. 42/2017

Seeks to extend the time limit for filing of FORM GSTR-5A

LATEST>>> Due date for FORM GSTR-5A extended to 15th December,2017 vide CGST Notification no. 61/2017 dated 15.11.2017

[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. 42/2017 Central Tax

New Delhi, the 13th October, 2017

G.S.R. ..(E).In exercise of the powers conferred by sub-section (6) of section 39 readwith section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession ofnotification No. 25/2017-Central Tax, dated the 28th August, 2017, published in the Gazetteof India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1070 (E), datedthe 28th August, 2017, except as respects things done or omitted to be done before suchsupersession, the Commissioner, hereby extends the time limit for furnishing the return inFORM GSTR-5A for the month of July, 2017, August, 2017 and September, 2017 by aperson supplying online information and database access or retrieval services from a placeoutside India to a non-taxable online recipient referred to in section 14 of the IntegratedGoods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules,2017, till the 20th day of November, 2017.
2. This notification shall be deemed to have come into force on the 15th day of September,2017.

[F. No.349/74/2017-GST(Pt.)]

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