Extension of return-filing deadline for GSTR-5A: non-resident OIDAR suppliers granted additional time to submit returns. The Commissioner of State Tax, invoking powers under the Tamil Nadu GST Act and the Integrated GST Act and referencing State GST rules, extends the time limit for furnishing returns in FORM GSTR-5A for persons supplying OIDAR services from outside India to non-taxable online recipients, superseding an earlier notification while preserving actions completed before supersession.
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Provisions expressly mentioned in the judgment/order text.
Extension of return-filing deadline for GSTR-5A: non-resident OIDAR suppliers granted additional time to submit returns.
The Commissioner of State Tax, invoking powers under the Tamil Nadu GST Act and the Integrated GST Act and referencing State GST rules, extends the time limit for furnishing returns in FORM GSTR-5A for persons supplying OIDAR services from outside India to non-taxable online recipients, superseding an earlier notification while preserving actions completed before supersession.
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