Notification No. 42/2017
Date: October 13, 2017
Subject: Extension of due date for furnishing FORM GSTR-5A by OIDAR service providers
Description:
This notification extends the due date for furnishing FORM GSTR-5A for July to September 2017 up to 20 November 2017. It applies to persons supplying OIDAR services from outside India to non-taxable online recipients. The notification is issued in supersession of Notification No. 25/2017–CT and has retrospective effect