Notification No. 42/2017
Date: October 13, 2017
Subject: Extension of due date for filing GSTR-5A by OIDAR service providers.
Description:
The due date for furnishing GSTR-5A for July, August and September 2017 is extended up to 20th November, 2017. The notification applies to suppliers of online information and database access or retrieval services located outside India.
Effective Date: 15th September, 2017
Previous Notification:
Notification No. 25/2017 – Central Tax dated 28.08.2017
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