Extension of time for filing GSTR returns by non-resident online suppliers for specified months granted to a later deadline. Extension of time for furnishing FORM GSTR-5A is granted to non-resident suppliers of online information and database access or retrieval services supplying from a place outside India to non-taxable online recipients; the Commissioner, under Section 39(6) read with Section 168 of the Telangana GST Act and Section 20 of the IGST Act and Rule 64 of the Telangana GST Rules, extends the filing deadline for the monthly return in FORM GSTR-5A for the specified months.
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 filing GSTR returns by non-resident online suppliers for specified months granted to a later deadline.
Extension of time for furnishing FORM GSTR-5A is granted to non-resident suppliers of online information and database access or retrieval services supplying from a place outside India to non-taxable online recipients; the Commissioner, under Section 39(6) read with Section 168 of the Telangana GST Act and Section 20 of the IGST Act and Rule 64 of the Telangana GST Rules, extends the filing deadline for the monthly return in FORM GSTR-5A for the specified months.
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