TIME EXTENDED FOR FILING OF GSTR-5A AND GSTR-6
The Goods and Services Tax Act,
2017 came into force with effect from 1.7.2017 in India
The Central Government has
extended the time limit to file the following returns online and the extended
date of filing of returns were shown below:
Return
Type
|
Details to be furnished in the returns
|
July
|
August
|
GSTR 5A
|
A person supplying online information and database access or
retrieval services from a place outside India to a non-taxable online
recipient under IGST Act and CGST Act. (Notification No.25/2017)
|
15.9.2017
|
----
|
GSTR-6
|
Return to be furnished by an Input Service Distributor under CGST Act
and SGST Act. (Notification No. 26/2017)
|
8.9.2017
|
23.9.2017
|
The Notifications issued by the Central Government are given below for ready reference.
[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.
25/2017 – Central Tax
New Delhi, 28th August, 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), the Commissioner, hereby extends the time limit for furnishing the return for the month of July, 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 15th day of September, 2017.
2. This notification shall come
into force on the date
of its publication in the Official
Gazette.
[F.
No.349/74/2017-T(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to
the
Government of India
[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.26
/2017 – Central Tax
New Delhi, 28th August, 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) (hereafter in this notification referred to as “the said Act”), the Commissioner, hereby extends the time
limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for
the month as specified in column (2)
of the Table below, till the date as specified
in the corresponding
entry in column (3) of
the said Table, namely:-
Table
Serial Number
|
Month
|
Last Date for filing
of
return in
FORM GSTR-6
|
(1)
|
(2)
|
(3)
|
1.
|
July, 2017
|
8th September
|
2.
|
August, 2017
|
23rd September
|
2. This
notification shall come into force on the
date of its publication
in the Official Gazette.
[F. No.349/74
/2017-GST (Pt.)]
(Dr. Sreeparvathy S. L.)
Under Secretary to
the
Government of India