Notification No. 61/2017
Date: November 15, 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 the months July to October 2017 up to 15 December 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. 42/2017–CT.