CGST Notification 69/2017

Title	Seeks to extend the time limit for filing FORM GSTR-5A.
Number	69/2017
Date	21-12-2017
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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. 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 nontaxable
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.