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    <title>Regarding GSTR-5A filling date extension</title>
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    <description>The due date for furnishing returns in Form GSTR-5A under Rule 64 was extended for OIDAR service providers located outside India supplying to non-taxable online recipients. The extension covered the return periods for July 2017, August 2017, September 2017 and October 2017, with the due date extended up to 15 December 2017.</description>
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