[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. 69/2017 – Central Tax

New Delhi, the 21
st
December, 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. 61/2017-Central Tax, dated the 15
th
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 15
th
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 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 31
st
day of
January, 2018.
[F. No. 349/58/2017-GST(Pt.)]


(Gunjan Kumar Verma)
Under Secretary to the Government of India
notifications no 69 2017 central tax | iKargos