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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: compliance period extended for non-resident online suppliers to specified months.</h1> The Commissioner of State Tax extends the filing deadline for FORM GSTR-5A for July, August and September 2017 for persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients under section 14 of the IGST Act and rule 64 of the Maharashtra GST Rules, 2017, setting the new final filing date as the 20th day of November, 2017, and declaring the extension effective from the 15th day of September, 2017.

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