[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, 28
th
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 15
th
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-GST(Pt.)]


(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
notifications no 25 2017 central tax | iKargos