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        Case ID :
        GST - States

        Extends the time limit for furnishing the return for the month of July, 2017. - CCT/26-2/2017-18/9 - Goa SGST

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        Extension of return filing deadline applies to suppliers of online information and database access services to non-taxable online recipients. Extension of the time limit for furnishing the return for July 2017 is granted to persons supplying online information and database access or retrieval services from outside India to a non-taxable online recipient, with the extension made effective from the late August 2017 reference point and grounded in the Integrated Goods and Services Tax provisions and Goa GST Rules.
                          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 applies to suppliers of online information and database access services to non-taxable online recipients.

                                Extension of the time limit for furnishing the return for July 2017 is granted to persons supplying online information and database access or retrieval services from outside India to a non-taxable online recipient, with the extension made effective from the late August 2017 reference point and grounded in the Integrated Goods and Services Tax provisions and Goa GST Rules.


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