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Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 61/2017 – Central
Tax
New Delhi, the 15th November, 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 13th October, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 1256 (E), dated the 13th
October, 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, till
the 15th day of December, 2017.
(Ruchi Bisht)
Under Secretary to the Government of India
[F. No.
349/58/2017-GST(Pt.)]
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