Read: Central Government Notification No. 25/ /2017-Central Tax dated 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide G.S.R. number 1070(E) dated 28th August, 2017.

In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and Central Government Notification No. 25/2017-Central Tax dated 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide G.S.R. number 1070(E) dated 28th August, 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 Thx Act, 2017 and Rule 64 of the Goa Goods and Services Tax Rules, 2017, till 15th day of September, 2017.

This notification shall be deemed to have come into force from the 28th day of August, 2017.

Dipak M. Bandekar,

Commissioner of State Tax.