Extension of return filing deadline for non-resident suppliers of online information services to file Form GSTR-5A by specified extended date. The Commissioner, exercising powers under the Sikkim GST and Integrated GST frameworks, supersedes a prior notification and extends the time for furnishing FORM GSTR-5A for OIDAR supplies made from outside India to non-taxable online recipients for the months of July to October, 2017, while preserving actions done under the earlier notification.
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 services to file Form GSTR-5A by specified extended date.
The Commissioner, exercising powers under the Sikkim GST and Integrated GST frameworks, supersedes a prior notification and extends the time for furnishing FORM GSTR-5A for OIDAR supplies made from outside India to non-taxable online recipients for the months of July to October, 2017, while preserving actions done under the earlier notification.
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