CGST Notification No. 25/2017-Central Tax dated 28.08.17

CGST Notification No. 25/2017-Central Tax dated 28.08.17

Seeks to extend time period for filing of details in FORM GSTR-5A for month of July

GSTR 5A - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

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[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. 25/2017 Central Tax

New Delhi, 28th August, 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), the Commissioner,hereby extends the time limit for furnishing the return for the month of July, 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 15th day of September, 2017. 2. This notification shall come into force on the date of its publication in the Official Gazette.

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

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