Government of India Ministry of Finance Department of Revenue
Central Board of Excise and Customs
Notification No. 42/2017 – Central
Tax
New Delhi, the 13th October, 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. 25/2017-Central Tax, dated
the 28th August, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 1070 (E), dated the 28th
August, 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 and September,
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 the 20th day of
November, 2017.
2. This notification shall be deemed to have come into force on the 15th day
of September, 2017.
(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India [F.
No.349/74/2017-GST(Pt.)]
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