GSTR-5A return filing extension for OIDAR service providers to non-taxable online recipients. The due date for furnishing returns in Form GSTR-5A under Rule 64 was extended for OIDAR service providers located outside India supplying to non-taxable online recipients. The extension covered the return periods for July 2017, August 2017, September 2017 and October 2017, with the due date extended up to 15 December 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GSTR-5A return filing extension for OIDAR service providers to non-taxable online recipients.
The due date for furnishing returns in Form GSTR-5A under Rule 64 was extended for OIDAR service providers located outside India supplying to non-taxable online recipients. The extension covered the return periods for July 2017, August 2017, September 2017 and October 2017, with the due date extended up to 15 December 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.