Laws and sections by number or title, due dates, pages, and updates.
The Commissioner extends the time limit for furnishing the return in FORM GSTR-5A for specific months. The extension applies to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient. The affected periods are July 2017, August 2017, September 2017, October 2017, November 2017, and December 2017. The supplier furnishes the return until the 31st day of January 2018.
What you must do
Key dates
Law this touches
Who is affected
Ask about this notification
[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]
Notification No. 69/2017 – Central Tax
New Delhi, the 21st December, 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. 61/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1417 (E), dated the 15th November, 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 months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 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 31st day of January, 2018.
[F. No. 349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma) Under Secretary to the Government of India
