GSTR-5A filing deadline extension for non-resident online suppliers to mid December, covering returns for July to October. The Commissioner of State Tax, Maharashtra, extends the time for furnishing FORM GSTR 5A for July-October 2017 until 15 December 2017 for persons supplying online information and database access or retrieval services from outside India to non taxable online recipients, and supersedes the earlier October 2017 state notification while preserving prior actions or omissions.
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Provisions expressly mentioned in the judgment/order text.
GSTR-5A filing deadline extension for non-resident online suppliers to mid December, covering returns for July to October.
The Commissioner of State Tax, Maharashtra, extends the time for furnishing FORM GSTR 5A for July-October 2017 until 15 December 2017 for persons supplying online information and database access or retrieval services from outside India to non taxable online recipients, and supersedes the earlier October 2017 state notification while preserving prior actions or omissions.
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