Extension of GSTR-5A filing deadline for non resident OIDAR suppliers allowing deferred return submission for specified periods. Extension of the time limit for furnishing Form GSTR-5A is granted to non-resident suppliers of OIDAR services to non taxable online recipients for returns due for July-December 2017, with the deadline extended until 31 January 2018, issued under the Andhra Pradesh GST Act and the Integrated GST Act and superseding an earlier Chief Commissioner proceeding, without affecting actions already completed under that prior proceeding.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-5A filing deadline for non resident OIDAR suppliers allowing deferred return submission for specified periods.
Extension of the time limit for furnishing Form GSTR-5A is granted to non-resident suppliers of OIDAR services to non taxable online recipients for returns due for July-December 2017, with the deadline extended until 31 January 2018, issued under the Andhra Pradesh GST Act and the Integrated GST Act and superseding an earlier Chief Commissioner proceeding, without affecting actions already completed under that prior proceeding.
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