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This Notification has been superseded vide : Notification No. 42/2017-Central Tax,dt. 13-10-2017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