Extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017, September, 2017 - S.O.078/P.A.5/2017/Ss.39 and 168/2017 - Punjab SGST
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Extension of return-filing deadline for non-resident suppliers of online information and database access services; new due date specified. Extension of time for furnishing FORM GSTR-5A for July, August and September 2017 by persons supplying OIDAR services from outside India to non-taxable online recipients; returns to be furnished by the 20th day of November, 2017, with the notification deemed effective from the 15th day of September, 2017, issued under the powers conferred by the Punjab GST Act and the Integrated GST Act and corresponding 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 for non-resident suppliers of online information and database access services; new due date specified.
Extension of time for furnishing FORM GSTR-5A for July, August and September 2017 by persons supplying OIDAR services from outside India to non-taxable online recipients; returns to be furnished by the 20th day of November, 2017, with the notification deemed effective from the 15th day of September, 2017, issued under the powers conferred by the Punjab GST Act and the Integrated GST Act and corresponding rules.
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