CGST Notification 61/2017
| Title | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 |
| Number | 61/2017 |
| Date | 15-11-2017 |
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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.
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