Extension of return filing deadline for non-resident online suppliers allows later submission of Form GSTR-5A for specified months. Extension of the deadline to furnish Form GSTR-5A for supplies of online information and database access or retrieval services made from outside India to non-taxable online recipients, extending filing for July-September 2017 until the twentieth day of November 2017; the notification supersedes earlier notification No. 09/2017 and is deemed to have come into force on the fifteenth day of 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 for non-resident online suppliers allows later submission of Form GSTR-5A for specified months.
Extension of the deadline to furnish Form GSTR-5A for supplies of online information and database access or retrieval services made from outside India to non-taxable online recipients, extending filing for July-September 2017 until the twentieth day of November 2017; the notification supersedes earlier notification No. 09/2017 and is deemed to have come into force on the fifteenth day of September 2017.
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