GSTR-5A return filing deadline extended for non-taxable online recipients providing OIDAR services under Uttar Pradesh GST rules. Extension of the time limit for filing GSTR-5A returns by a non-taxable online recipient providing online information and database access or retrieval services from outside India under Rule 64 of the Uttar Pradesh GST Rules, 2017. The Commissioner exercised powers under Section 168 read with Section 39(6) of the Uttar Pradesh GST Act, 2017, and superseded the earlier order of 21 November 2017, while preserving actions already done or omitted before supersession. The extended due date for filing the return for the months of July 2017 to December 2017 was set at 31 January 2018.