CGST Notification 42/2017
| Title | Seeks to extend the time limit for filing of FORM GSTR-5A |
| Number | 42/2017 |
| Date | 13-10-2017 |
| Download | |
(1) 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.
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