Return filing extension for cross-border online information and database access suppliers for the July period. An immediate-effect notification extends the time to furnish the monthly return for the July period by persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients, exercising the statutory power to extend return filing periods under the GST framework and corresponding state rules and prescribing a new filing deadline for that taxpayer class.
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.
Return filing extension for cross-border online information and database access suppliers for the July period.
An immediate-effect notification extends the time to furnish the monthly return for the July period by persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients, exercising the statutory power to extend return filing periods under the GST framework and corresponding state rules and prescribing a new filing deadline for that taxpayer class.
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