Important Keyword: F. No.349/74/2017(Pt.), Notification No. 25/2017 – Central Tax, Section 39(6) CGST Act 2017, Section 168 CGST Act 2017, Section 20 IGST Act 2017.
[F. No.349/74/2017(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, 28th August, 2017
Notification No. 25/2017 – Central Tax
Table of Contents
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), 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 15th day of September, 2017.
2. This notification shall come into force on the date of its publication in the Official Gazette.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
Download Pdf: https://taxinformation.cbic.gov.in/
0 Comments