Notification No. 42/2017 – Central Tax Explained

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

Notification No. 42/2017 – Central Tax: Seeks to extend the time limit for filing of FORM GSTR-5A

GST: [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), and in supersession of notification No. 25/2017-Central Tax, dated the 28^th August, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1070 (E), dated the 28^th August, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017 and September, 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 the 20^th day of November, 2017.

2. This notification shall be deemed to have come into force on the 15^th day of September, 2017.

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

📚 Frequently Asked Questions (FAQs): Notification No. 42/2017 – Central Tax

Q1: What is Notification No. 42/2017 – Central Tax?

Answer:
Notification No. 42/2017 – Central Tax extended the deadline for filing FORM GSTR-5A for July–September 2017 until 20 November 2017.

Q2: Which businesses must file GSTR-5A?

Answer:
Foreign suppliers providing Online Information and Database Access or Retrieval (OIDAR) services to Indian consumers must file GSTR-5A.

Q3: What is the new deadline under this notification?

Answer:
The deadline for filing GSTR-5A for July–September 2017 was extended to 20 November 2017.

Q4: Which law governs OIDAR services under GST?

Answer:
OIDAR services are governed by Section 14 of the IGST Act, 2017.

Q5: What is Rule 64 of CGST Rules?

Answer:
Rule 64 specifies the procedure for filing GSTR-5A by OIDAR service providers.

Q6: What types of services fall under OIDAR?

Answer:
Examples include:
Streaming platforms
Cloud services
Online gaming
Digital subscriptions
Online education services

Q7: Can Indian businesses also file GSTR-5A?

Answer:
No. GSTR-5A is specifically for foreign service providers supplying OIDAR services to Indian customers.

Q8: Why was the deadline extended?

Answer:
Because GST was newly implemented in 2017 and many foreign service providers required additional time to comply with Indian GST rules.

Q9: What happens if GSTR-5A is not filed?

Answer:
Failure to file may lead to:
Late filing penalties
Interest on tax liability
Compliance issues under GST law

Q10: How often must GSTR-5A be filed?

Answer:
GSTR-5A must be filed monthly.

Q11: Is GST registration required for foreign OIDAR providers?

Answer:
Yes. Foreign digital service providers must obtain GST registration under the IGST Act.
👉 Register under GST
https://finodha.in/online-gst-registration/

Q12: How is GST collected on OIDAR services?

Answer:
GST is collected as Integrated GST (IGST) from Indian customers.

Q13: Can OIDAR providers claim input tax credit?

Answer:
Generally, non-resident OIDAR providers cannot claim ITC unless registered as a regular taxpayer.

Q14: Is this notification still relevant today?

Answer:
Although the extension applied to early GST implementation months in 2017, it remains important for understanding historical GST compliance rules.

Q15: How can businesses manage GST compliance efficiently?

Answer:
Businesses can rely on professional GST compliance services to manage filings, tax calculations, and regulatory updates.
👉 Consult Finodha GST experts
https://finodha.in/gst-compliance/

Conclusion

Notification No. 42/2017 – Central Tax played an important role in easing compliance for foreign digital service providers during the early implementation phase of GST. By extending the deadline for filing FORM GSTR-5A until 20 November 2017, the government ensured smoother adoption of GST regulations for OIDAR services.

Understanding such GST notifications helps businesses stay compliant and avoid penalties while operating in India’s evolving digital economy.