Notification No. 25/2017-Central Tax [N10-4FN]
As at 7 September 2026. In force from 28 August 2017.
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.
Made under
Recital: "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". Names sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 [S10-78E]. Vires verified.
Acts on (0)
none
Acted on by (1)
Supersedes: Notification No. 42/2017-Central Tax [N10-6PA], 13 October 2017. "No. 25/2017-Central Tax, dated the 28th".
Not held (2)
"section 14 of the Integrated Goods and Services Tax Act, 2017"
"section 20 of the Integrated Goods and Services Tax Act, 2017"