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        Case ID :
        GST

        Seeks to extend the time limit for filing FORM GSTR-5A - 69/2017 - Central GST (CGST)

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        GSTR-5A filing deadline extension permits non-resident OIDAR suppliers to furnish delayed returns for specified earlier months. Extension of the time limit for furnishing FORM GSTR-5A is granted for returns covering July to December 2017 by persons supplying online information and database access or retrieval (OIDAR) services from outside India to non-taxable online recipients, superseding the earlier notification and establishing a new final date for submitting those returns.
                  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.

                        GSTR-5A filing deadline extension permits non-resident OIDAR suppliers to furnish delayed returns for specified earlier months.

                        Extension of the time limit for furnishing FORM GSTR-5A is granted for returns covering July to December 2017 by persons supplying online information and database access or retrieval (OIDAR) services from outside India to non-taxable online recipients, superseding the earlier notification and establishing a new final date for submitting those returns.


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