Notification No.: 42/2017 – Central Tax
Date of Notification: 13th October 2017
Relevant Sections and Rules:
- Central GST Act, 2017: Section 39(6), Section 168
- Integrated GST Act, 2017: Section 14, Section 20
- CGST Rules, 2017: Rule 64 (Return by OIDAR service providers)
- Supersedes: Notification No. 25/2017 – Central Tax dated 28th August 2017
Summary of Notification
Extension of Due Date for Filing GSTR-5A by OIDAR Suppliers (July–September 2017):
This notification extends the timeline for filing Form GSTR-5A by suppliers of Online Information and Database Access or Retrieval (OIDAR) services from outside India to non-taxable online recipients in India.
- Applicable Tax Periods:
- July 2017
- August 2017
- September 2017
- Revised Due Date: 20th November 2017
Who is Affected:
- Foreign service providers supplying digital services to unregistered persons in India.
- These suppliers are governed under Section 14 of the IGST Act and Rule 64 of the CGST Rules.
Retrospective Effect:
The notification is deemed to have come into force from 15th September 2017.
