Notification No. 69/2017
Date: December 21, 2017
Subject: Extension of due date for furnishing FORM GSTR-5A by OIDAR service providers.
Description:
This notification extends the time limit for furnishing FORM GSTR-5A by persons supplying OIDAR services from outside India to non-taxable online recipients. The return for July 2017 to December 2017 may be furnished up to 31 January 2018.
It is issued in supersession of Notification No. 61/2017–Central Tax.