Due date of Form GSTR-5A extended vide Notification no. 69/2017

Seeks to extend the time limit for filing FORM GSTR-5A for the months of July to December, 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. 69/2017 Central Tax

New Delhi, the 21st December, 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. 61/2017-Central Tax, dated the 15th November, 2017, published in theGazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1417(E), dated the 15th November, 2017, except as respects things done or omitted to be donebefore such supersession, the Commissioner, hereby extends the time limit for furnishing thereturn in FORM GSTR-5A for the months of July, 2017, August, 2017, September, 2017,
October, 2017, November, 2017 and December, 2017 by a person supplying onlineinformation and database access or retrieval services from a place outside India to a nontaxableonline recipient referred to in section 14 of the Integrated Goods and Services TaxAct, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till the 31st day ofJanuary, 2018.

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

(Gunjan Kumar Verma)
Under Secretary to the Government of India