supersession of Notification No. CCT/26-2/2017-18/9 dated the 12th September, 2017 - extends the time limit for furnishing the return in FORM GSTR-5A - CCT/26-2/2017-18/15 - Goa SGST
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Extension of return filing deadline: non-resident OIDAR suppliers to non-taxable online recipients granted additional time to file GSTR-5A. Extension of the time limit for filing Form GSTR-5A for non-resident suppliers of online information and database access or retrieval services supplied from outside India to non-taxable online recipients, covering supplies for July, August and September 2017; the Notification supersedes earlier Notification CCT/26-2/2017-18/9 and is deemed to have come into force on 15th September, 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.
Extension of return filing deadline: non-resident OIDAR suppliers to non-taxable online recipients granted additional time to file GSTR-5A.
Extension of the time limit for filing Form GSTR-5A for non-resident suppliers of online information and database access or retrieval services supplied from outside India to non-taxable online recipients, covering supplies for July, August and September 2017; the Notification supersedes earlier Notification CCT/26-2/2017-18/9 and is deemed to have come into force on 15th September, 2017.
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