CBEC notifies further extension of due date upto 31/01/2018 for filing of return in Form GSTR-5A (applicable for OIDAR Services Providers located outside India), for the period July 2017 to Dec. 2017, in line with recommendations of the GST Council. For subsequent months, GSTR-5A is to be filed by 20th of the following month.
CBEC Central Tax Notification 69/2017 dt. 21/12/2017: GSTR-5A July ~ December 2017 Due Date Extended upto 31/01/2018
G.S.R. ..(E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notification No. 61/2017 Central Tax, dated 15/11/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1417(E), dated 15/11/2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a nontaxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till 31/01/2018.
CBEC Central Tax Notification 61/2017 dt. 15/11/2017: GSTR-5A July ~ October 2017 Due Date further Extended upto 15/12/2017
G.S.R. ..(E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 42/2017 Central Tax, dated 13/10/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1256(E), dated 13/10/2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017, September, 2017 and October, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till 15/12/2017.
CBEC Central Tax Notification 42/2017 dt. 13/10/2017: GSTR-5A July ~ September 2017 Due Date Extended upto 15/11/2017
G.S.R. 1256(E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 25/2017 Central Tax, dated 28/08/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1070(E), dated 28/08/2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017 and September, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till 20/11/2017.
This notification shall be deemed to have come into force on 15/09/2017.
CBEC Central Tax Notification 25/2017 dt. 28/08/2017: GSTR-5A July 2017 Due Date Extended upto 15/09/2017
G.S.R. 1070(E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Commissioner, hereby extends the time limit for furnishing the return for the month of July, 2017, by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till 15/09/2017.
2. This notification shall come into force on the date of its publication in the Official Gazette.