Notification No.: 61/2017 – Central Tax
Date of Notification: 15th November 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(6): Extension of time for return filing
- Section 168: Power to issue instructions
- Integrated GST Act, 2017: Section 20 read with Section 14 (OIDAR services)
- CGST Rules, 2017: Rule 64 (GSTR-5A filing by OIDAR service providers)
- Supersedes: Notification No. 42/2017 – Central Tax dated 13th October 2017
Summary of Notification
Extension of Due Date for Filing GSTR-5A by OIDAR Service Providers (July to October 2017):
The Central Government extended the time limit for foreign suppliers of OIDAR (Online Information and Database Access or Retrieval) services to file Form GSTR-5A for the first four months of GST implementation:
- Applicable Tax Periods:
- July 2017
- August 2017
- September 2017
- October 2017
- Revised Due Date: 15th December 2017
This extension replaces the earlier due date notified in Notification No. 42/2017 and offers additional compliance time to overseas digital service providers catering to unregistered (non-taxable) recipients in India.
