Central Tax Notification No 25 of 2017 dt 28th August, 2017 under GST

Posted on 20 April 2023 Category : Notifications

Notification no 25/2017 Central Tax date on 28^th August, 2017, GST

GST Seeks to extend time period for filing of details in FORM GSTR-5A for month of July

The extract of GST Notification No. 25/2017- Central Tax is given below:

Notification No. 25/2017- 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. 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

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