Central Tax Notification No 61 of 2017 dt 15th November, 2017 under GST

  

Notification no 61/2017 Central Tax date on 15th November, 2017, GST

 

  

Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017

 

The extract of GST Notification No. 61/2017- Central Tax is given below:

 

Notification No. 61/2017- Central Tax, GST

 

 [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 15th 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 13th 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 13th 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 15th day of December, 2017.

 

[F. No. 349/58/2017-GST(Pt.)]

 

 

 

 

 

(Ruchi Bisht)

Under Secretary to the Government of India


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