[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. 42/2017 – Central Tax
New Delhi, the 13th October, 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. 25/2017-Central Tax, dated the 28th 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 28th 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 20th day of November, 2017.
2. This notification shall be deemed to have come into force on the 15th day of September,
2017.
[F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
