Extension of 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
The Goods and
Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
The Central
Government has extended 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 till 15th
December 2017, in supersession of notification No. 42/2017 dated 13th
October 2017.
The relevant
Central Government 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.
61/2017 – Central Tax
New Delhi, the 15th November, 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. 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.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)
Under Secretary to the Government
of India