Extension of filing deadline: GSTR-5A return filing period extended for OIDAR suppliers to non taxable online recipients. The Chief Commissioner extends the time limit to furnish FORM GSTR-5A for suppliers of online information and database access or retrieval services (OIDAR) made from outside India to non taxable online recipients, until the twentieth day of November, two thousand seventeen; the extension applies under the relevant GST provisions and is deemed effective from the fifteenth day of September, two thousand seventeen, superseding the earlier notification except as to matters already done.