Notification No. 61/2017
Date: November 15, 2017
Subject: Extension of due date for filing GSTR-5A by OIDAR service providers located outside India
Description:
Time limit for furnishing return in FORM GSTR-5A is extended.
The extension applies for the tax periods July 2017 to October 2017.
The revised due date for filing the return is 15th December, 2017.
Previous Notification: Notification No. 42/2017 – Central Tax dated 13th October, 2017.
Effective Date: 15th November, 2017.
61-2017-CT-15.11.2017-Due date
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