Download Document

English हिंदी
[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 15
th
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 13
th
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 13
th
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 15
th
day of December, 2017.
[F. No. 349/58/2017-GST(Pt.)]


(Ruchi Bisht)
Under Secretary to the Government of India
notifications no 61 2017 central tax | iKargos