Extension of return filing deadline for overseas suppliers of online information and database access to non-taxable recipients; compliance period prolonged. The Commissioner extends the time limit for furnishing the return for July 2017 by persons supplying online information and database access or retrieval services from outside India to non taxable online recipients, under the Meghalaya GST Act and the Integrated GST Act read with Central GST Rules, until the fifteenth day of September, 2017, and declares the notification effective retrospectively from 28th August, 2017.
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Provisions expressly mentioned in the judgment/order text.
Extension of return filing deadline for overseas suppliers of online information and database access to non-taxable recipients; compliance period prolonged.
The Commissioner extends the time limit for furnishing the return for July 2017 by persons supplying online information and database access or retrieval services from outside India to non taxable online recipients, under the Meghalaya GST Act and the Integrated GST Act read with Central GST Rules, until the fifteenth day of September, 2017, and declares the notification effective retrospectively from 28th August, 2017.
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