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        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.

        <h1>Extension of filing deadline for GSTR-5A permits OIDAR suppliers to file July-September returns by November twentieth.</h1> Extension of the filing deadline is granted for furnishing FORM GSTR-5A by suppliers of online information and database access or retrieval services from outside India to non-taxable online recipients, permitting filing for July, August and September 2017 until the 20th day of November 2017, with the notification deemed effective from 15th September 2017 and superseding the earlier notification save for prior actions.

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