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        Case ID :
        GST - States

        Extension of time in FORM GSTR-5A. - CT/LEG/GST-NT/12/17/1921-031/2017 - Nagaland SGST

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        Extension of time for FORM GSTR-5A allows non-resident OIDAR suppliers to file delayed returns for specified months. Extension of time is granted for furnishing FORM GSTR-5A by persons supplying online information and database access or retrieval services (OIDAR) from outside India to a non-taxable online recipient; returns for July-December 2017 are extended until 31 January 2018.
                          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 time for FORM GSTR-5A allows non-resident OIDAR suppliers to file delayed returns for specified months.

                                Extension of time is granted for furnishing FORM GSTR-5A by persons supplying online information and database access or retrieval services (OIDAR) from outside India to a non-taxable online recipient; returns for July-December 2017 are extended until 31 January 2018.


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