Extends the time limit for furnishing the return in FORM GSTR-5A supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient. - 42/2017-State Tax - Himachal Pradesh SGST
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Extension of GSTR-5A filing deadline for overseas OIDAR suppliers to submit delayed returns for specified months. Extension of time to furnish returns in FORM GSTR-5A for persons supplying OIDAR services from outside India to non taxable online recipients: filing for July, August and September 2017 is extended until the twentieth day of November 2017. The extension is issued under the statutory power to extend return deadlines and is deemed effective from the fifteenth day of September 2017, applying to supplies covered by the Integrated GST framework and the Himachal Pradesh GST Rules concerning non taxable online recipients.
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 GSTR-5A filing deadline for overseas OIDAR suppliers to submit delayed returns for specified months.
Extension of time to furnish returns in FORM GSTR-5A for persons supplying OIDAR services from outside India to non taxable online recipients: filing for July, August and September 2017 is extended until the twentieth day of November 2017. The extension is issued under the statutory power to extend return deadlines and is deemed effective from the fifteenth day of September 2017, applying to supplies covered by the Integrated GST framework and the Himachal Pradesh GST Rules concerning non taxable online recipients.
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