Executive Summary:
This document contains two notifications from the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs. The first notification extends the deadline for specific online information suppliers to file their July 2017 returns to September 15, 2017. The second notification extends the deadline for Input Service Distributors to furnish returns in FORM GSTR-6 for July and August 2017.
Key Points / Main Content:
Notification 1 (No. 25/2017-Central Tax):
* Extends the time limit for furnishing the return for July 2017.
* Applies to persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients.
* New deadline: September 15, 2017.
* Based on powers conferred by section 39(6) and section 168 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017, read with rule 64 of the Central Goods and Services Tax Rules, 2017.
* Comes into force on the date of its publication in the Official Gazette.
Notification 2 (No. 26/2017-Central Tax):
* Extends the time limit for Input Service Distributors to furnish returns in FORM GSTR-6.
* Based on powers conferred by section 39(6) and section 168 of the Central Goods and Services Tax Act, 2017, read with rule 65 of the Central Goods and Services Tax Rules, 2017.
* Deadlines extended as follows:
* July 2017 returns: September 8, 2017.
* August 2017 returns: September 23, 2017.
* Comes into force on the date of its publication in the Official Gazette.
Impact Analysis:
Online Information Suppliers:
* Impact: Extended deadline for filing the July 2017 return.
* Action Required: File the July 2017 return by September 15, 2017.
Input Service Distributors:
* Impact: Extended deadlines for filing GSTR-6 returns for July and August 2017.
* Action Required: File GSTR-6 returns for July 2017 by September 8, 2017, and for August 2017 by September 23, 2017.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, mentioned in the notification regarding powers conferred by its sections.
Integrated Goods and Services Tax Act, 2017: A tax law in India, mentioned in relation to persons supplying online information from outside India.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, mentioned in context of furnishing returns.
Ministry of Finance: The ministry under which the Department of Revenue and Central Board of Excise and Customs operate.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Excise and Customs: An agency under the Department of Revenue, responsible for excise and customs duties.
New Delhi: The location of the notification, likely the place of issue within Delhi, India.
FORM GSTR6: Form for filing return.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
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No. 732] NEW DELHI, MONDAY, AUGUST 28, 2017/BHADRA 6, 1939
ििििवववव(cid:7275)(cid:7275)(cid:7275)(cid:7275) मममम(cid:7074)(cid:7074)ंं(cid:7074)(cid:7074)ंं ााााललललयययय
(ररररााााजजजज(cid:7021)(cid:7021)(cid:7021)(cid:7021)वववव ििििववववभभभभाााागगगग)
(ककककेेेे(cid:7008)(cid:7008)(cid:7008)(cid:7008)(cid:7076)(cid:7076)(cid:7076)(cid:7076)ीीीीयययय उउउउ(cid:7004)(cid:7004)(cid:7004)(cid:7004)पपपपाााादददद----शशशश(cid:7016)(cid:7016)ुु(cid:7016)(cid:7016)ुु कककक औऔऔऔरररर ससससीीीीममममाााा शशशश(cid:7016)(cid:7016)(cid:7016)ुु(cid:7016)ुु कककक बबबबोोोोडडडड)(cid:6981)(cid:6981)(cid:6981)(cid:6981)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:7408)द(cid:7016)ली,,,, 28 अग(cid:7021)त,,,, 2017
सससस.ंंंं 22225555////2222000011117777----ककककेेेे(cid:7008)(cid:7008)(cid:7008)(cid:7008)(cid:7076)(cid:7076)(cid:7076)(cid:7076)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन. 1111000077770000((((अअअअ))))....————आयु(cid:7334),,,, के(cid:7008)(cid:7076)ीय माल और सेवा कर अिधिनयम,,,, 2017 (2017 का 12) क(cid:7409) धारा 168 के साथ प(cid:7407)ठत
धारा 39 क(cid:7409) उप-धारा (6) और एक(cid:7409)कृत माल और सेवा कर अिधिनयम,,,, 2017 (2017 का 13) क(cid:7409) धारा 20 (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का
(cid:7079)योग करते (cid:7263)ए,,,, एक(cid:7409)कृत माल और सेवा कर अिधिनयम,,,, 2017 क(cid:7409) धारा 14 तथा के(cid:7008)(cid:7076)ीय माल और सेवा कर िनयम,,,, 2017 के िनयम
64 म(cid:7286) िन(cid:7416)द(cid:7397) अकराधेय ऑनलाइन (cid:7079)ाि(cid:7385)कता(cid:6981) को भारत से बाहर (cid:7408)कसी (cid:7021)थान से ऑनलाइन सूचना और डाटाबेस प(cid:7263)चं या पुनः (cid:7079)ा(cid:7009)य
सेवा(cid:7312) का (cid:7079)दाय करने वाले (cid:7390)ि(cid:7334) (cid:7367)ारा जुलाई मास,,,, 2017 के िलए िववरणी (cid:7079)(cid:7021)तुत करने क(cid:7409) समय-सीमा का िव(cid:7021)तार 15 िसत(cid:7013)बर,,,,
2017 तक करते ह (cid:7289)।
2. यह अिधसूचना राजप(cid:7074) म(cid:7286) इसके (cid:7079)काशन क(cid:7409) तारीख को (cid:7079)वृ(cid:7275) होगी ।
[फा. सं. 349/74/2017-जीएसटी(पीटी.)]
डॉ. (cid:7088)ीपाव(cid:6981)ती एस.एल., अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 28th August, 2017
No. 25/2017–Central Tax
G.S.R. 1070(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.
5326 GI/2017 (1)(cid:32)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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 Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:7408)द(cid:7016)ली,,,, 28 अग(cid:7021)त,,,, 2017
सससस.ंंंं 22226666////2222000011117777----ककककेेेे(cid:7008)(cid:7008)(cid:7008)(cid:7008)(cid:7076)(cid:7076)(cid:7076)(cid:7076)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन. 1111000077771111((((अअअअ))))....————आयु(cid:7334),,,, के(cid:7008)(cid:7076)ीय माल और सेवा कर अिधिनयम,,,, 2017 (2017 का 12) (िजसे इसम(cid:7286) इसके प(cid:7391)ात् इस
अिधसूचना म(cid:7286) ““““उ(cid:7334) अिधिनयम”””” कहा गया ह)ै क(cid:7409) धारा 168 के साथ प(cid:7407)ठत धारा 39 क(cid:7409) उप-धारा (6) (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग
करते (cid:7263)ए,,,, के(cid:7008)(cid:7076)ीय माल और सेवा कर िनयम,,,, 2017 के िनयम 65 के साथ प(cid:7407)ठत उ(cid:7334) अिधिनयम क(cid:7409) धारा 39 क(cid:7409) उप-धारा (4) के
अधीन (cid:7408)कसी इनपुट सेवा िवतरक (cid:7367)ारा िववरणी (cid:7079)(cid:7021)तुत करने के िलए समय-सीमा का नीचे सारणी के (cid:7021)त(cid:7013)भ (2) म(cid:7286) यथा िविन(cid:7416)द(cid:7397) मास
के िलए उ(cid:7334) सारणी के (cid:7021)त(cid:7013)भ (3) म(cid:7286) त(cid:7004)(cid:7021)थानी (cid:7079)िवि(cid:7397) म(cid:7286) यथा िविन(cid:7416)द(cid:7397) तारीख तक िव(cid:7021)तार करते ह(cid:7289),,,, अथा(cid:6981)त् ::::—
ससससााााररररणणणणीीीी
(cid:7059)(cid:7059)(cid:7059)(cid:7059).... सससस..ंं..ंं ममममाााासससस (cid:7079)(cid:7079)(cid:7079)(cid:7079)(cid:7272)(cid:7272)(cid:7272)(cid:7272)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----6666 मममम (cid:7286)(cid:7286) (cid:7286)(cid:7286)ििििववववववववररररणणणणीीीी फफफफााााइइइइलललल ककककररररनननन ेे ेेकककक(cid:7409)(cid:7409)(cid:7409)(cid:7409) अअअअिििि(cid:7008)(cid:7008)(cid:7008)(cid:7008)ततततमममम ततततााााररररीीीीखखखख
(1) (2) (3)
1. जुलाई, 2017 8 िसत(cid:7013)बर
2. अग(cid:7021)त, 2017 23 िसत(cid:7013)बर
2. यह अिधसूचना राजप(cid:7074) म(cid:7286) इसके (cid:7079)काशन क(cid:7409) तारीख को (cid:7079)वृ(cid:7275) होगी ।
[फा. सं. 349/74/2017-जीएसटी(पीटी.)]
डॉ. (cid:7088)ीपाव(cid:6981)ती एस.एल., अवर सिचव
NOTIFICATION
New Delhi, the 28th August, 2017
No. 26/2017–Central Tax
G.S.R. 1071(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) (hereafter in this notification referred to as “the said Act”),
the Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-
section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the
month as specified in column (2) of the Table below, till the date as specified in the corresponding entry in column (3)
of the said Table, namely:—
TABLE
Serial Number Month Last Date for filing of return in FORM GSTR-6
(1) (2) (3)
1. July, 2017 8th September
2. August, 2017 23rd September
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 Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.