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Return filing requirement for non-resident online service providers: monthly filing obligation in specified form for supplies to non-registrants. A registered person located outside India supplying online information and database access or retrieval services to an unregistered person in India must file a monthly return in Form GSTR-5A, to be submitted on or before the twentieth day of the month succeeding the calendar month or part thereof.
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Provisions expressly mentioned in the judgment/order text.
Return filing requirement for non-resident online service providers: monthly filing obligation in specified form for supplies to non-registrants.
A registered person located outside India supplying online information and database access or retrieval services to an unregistered person in India must file a monthly return in Form GSTR-5A, to be submitted on or before the twentieth day of the month succeeding the calendar month or part thereof.
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