Notification No. 25/2017 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 25/2017 – Central Tax: Seeks to extend time period for filing of details in FORM GSTR-5A for month of July.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R (E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Commissioner, hereby extends the time limit for furnishing the return for the month of July, 2017, by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till 15^th day of September, 2017.

2. This notification shall come into force on the date of its publication in the Official Gazette.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 25/2017 – Central Tax

Q1: What is Notification 25/2017 GST?

It extends GSTR-5A due date.
Applicable for July 2017 returns.

Q2: What is GSTR-5A?

Return for foreign OIDAR providers.
Used to report digital services supplied to Indian customers.

Q3: Who needs to file GSTR-5A?

Foreign service providers.
Supplying digital services to India.

Q4: What is OIDAR?

Online digital services.
Like streaming, cloud, and online subscriptions.

Q5: What was the extended due date?

15th September 2017.
Replaced earlier deadline.

Q6: Does it apply to Indian businesses?

No.
Only foreign suppliers.

Q7: What happens if GSTR-5A is not filed?

Penalties may apply.
Also leads to compliance issues.

Q8: Is GST applicable to foreign companies?

Yes, for OIDAR services.
They must register and comply.

Q9: What is Rule 64?

Procedure for GSTR-5A.
Defines filing requirements.

Q10: Is this still relevant today?

Yes, for historical context.
Important for understanding GST evolution.

Q11: What is IGST Act relevance?

Applies to cross-border transactions.
OIDAR falls under IGST.

Q12: Can foreign companies ignore GST?

No.
They are legally liable.

Q13: Why was extension needed?

Due to initial GST challenges.
Especially for foreign entities.

Q14: Should I take professional help?

Recommended for cross-border GST.
Many prefer expert support:
https://finodha.in/gst-compliance/

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