Notification No.: 69/2017 – Central Tax
Date of Notification: 21st December 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(6): Power to extend due dates for return filing
- Section 168: Power of the Board to issue instructions
- Integrated GST Act, 2017:
- Section 20 read with Section 14 (OIDAR services to non-taxable online recipients)
- CGST Rules, 2017: Rule 64 (GSTR-5A for OIDAR suppliers)
- Supersedes: Notification No. 61/2017 – Central Tax dated 15th November 2017 (except for actions already taken)
Summary of Notification
The Central Government extended the due date for filing Form GSTR-5A by suppliers of Online Information and Database Access or Retrieval (OIDAR) services located outside India to non-taxable online recipients in India.
This extension applies to the following tax periods:
- July 2017
- August 2017
- September 2017
- October 2017
- November 2017
- December 2017
The revised due date for furnishing the return in Form GSTR-5A for all the above months is 31st January 2018.
This notification supersedes Notification No. 61/2017, except for actions already completed under the earlier notification.
