Return filing extension for cross-border database access services granted, delaying the July return deadline for affected suppliers. Extension of the filing deadline permits persons supplying online information and database access or retrieval services from outside India to a non-taxable online recipient under rule 64 to furnish the July 2017 return by the fifteenth day of September 2017, issued under the powers of section 39(6) read with section 168 and effective from the twenty-eighth day of August 2017.