Notification No. 42/2017 – Central Tax: Seeks to extend the time limit for filing of FORM GSTR-5A

Important Keyword: F. No.349/74/2017-GST(Pt.), Notification No. 42/2017 – Central Tax, Section 39(6) CGST Act 2017, Section 168 CGST Act 2017, Section 20 IGST Act 2017.

[F. No.349/74/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 13^th October, 2017

Notification No. 42/2017 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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 28^th 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 28^th 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 20^th day of November, 2017.

2. This notification shall be deemed to have come into force on the 15^th day of September, 2017.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

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Web Stories: Notification No. 49/2017 – Central Tax: Seeks to notify the evidence required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017.

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