[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This Notification has been superseded Vide Notification No. 69/2017 -Central Tax Dt.21.12.2017

Notification No. 61/2017 -Central Tax
(Amendment History)

New Delhi, the 15thNovember, 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), and in supersession of notification No. 42/2017-Central Tax, dated the 13thOctober, 2017, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i),vide number G.S.R. 1256 (E), dated the 13thOctober, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017, September, 2017 and October, 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, tillthe15thday of December, 2017.

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

(Ruchi Bisht)
Under Secretary to the Government of India

AMENDMENT HISTORY