[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

This Notification has been superseded vide : Notification No.  42/2017-Central Tax,dt. 13-10-2017

Notification No.  25 /2017-Central Tax
(Amendment History)


New Delhi, 28th August , 2017
                         

G.S.R.  ..... ( E  ). '  In exercise of the powers conferred  by sub - section (6) of section 39  read with  section 168 of the Central Goods and Services Tax Act ,2017 (12 of  2017)  and section 20 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 a   person supplying online information and database access or retrieval services from a place outside India to a non  - taxable online recipient referred to in section 14  of the  Integrated   Goods 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

AMENDMENT HISTORY

CGST NOTIFICATION NO. & DATE

EFFECT OF NOTIFICATION

RELATED NOTIFICATION NO. & DATE

25/2017-Central Tax,Dt. 28-08-2017 Extend time period for GSTR-5A for July month till 15th Sept 2017. Notification No. 42/2017 ' Central Tax Dt. 13.10.2017 Supersedes Notification No 25/2017 CT to extend the time limit of return for the months of July, Aug, Sept by person supplying online information and database access or retrieval services in GSTR-5A extended to 20th Nov 2017.