CBEC extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 vide Notification No. 61/2017 – Central Tax
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. 1417(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 super session 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 super session, 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.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)
Under Secretary to the Government of India
