EXTENSION
OF TIME TILL 20.11.2017 FOR FILING OF GSTR-5-A BY PERSON SUPPLYING ONLINE
INFORMATION AND DATABASE ACCESS OR RETRIVAL SERVICES FROM A PLACE OUTSIDE INDIA
TO A NON-TAXABLE ONLINE RECIPIENT
The Goods and
Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.
The Government
has extended 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.
The relevant
notification is 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. 42/2017 – Central Tax
New Delhi, the 13th October,
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. 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.
[F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India