The Central Government vide Notification No.25/2017-Central Tax, dated. 28-08-2017 has extended the time limit for filing of details in form GSTR-5A (Form for submission of return by persons providing online information and database access or retrieval services from a place outside India to unregistered person in India) for the month of July 2017 up to 15th September 2017. Prior to this notification, the time limit for filing such details was on or before the twentieth day of the month succeeding the calendar month i.e 20th August,2017.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No.25/2017–Central Tax
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.