Notification, 2017
A notification made under the The Central Goods and Services Tax Act, 2017.
Made under The Central Goods and Services Tax Act, 2017.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
[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. Under Secretary to the Government of India
Provisions this notification answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
- Central Goods and Services Tax Act s. 14 Change in rate of tax in respect of supply of goods or services — made under this
- Central Goods and Services Tax Act s. 20 Manner of distribution of credit by Input Service Distributor — made under this
- Central Goods and Services Tax Act s. 39 Furnishing of returns — made under this
- Central Goods and Services Tax Act s. 168 Power to issue instructions or directions — made under this
- Central Goods and Services Tax Act s. 3 Officers under this Act
Other instruments under the same Act
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- 02/2026-Central Tax — Seeks to empower the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act to hear appeals made under section 101B of the said Act. Notification 2026
- 01/2025-Central Tax (Rate) — Seeks to amend Notification no. 01/2017- Central Tax (Rate) Notification 2025
- 01/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be Notification 2025
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- 02/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be Notification 2025
- 03/2025-Central Tax (Rate) — Seeks to amend Notification no. 39/2017- Central Tax (Rate) Notification 2025
- 03/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 Notification 2025
- 04/2025-Central Tax (Rate) — Seeks to amend Notification no. 08/2018- Central Tax (Rate) Notification 2025
- 04/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 Notification 2025
- 05/2025-Central Tax (Rate) — Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. Notification 2025
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