Important Keyword: Notification No. 61/2017 Central Tax, GSTR-5A due date extension, GST OIDAR services India, CGST notification 61/2017, foreign digital services GST India, GST return GSTR-5A rules,
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Table of Contents
[F. No. 349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
New Delhi, the 15th November, 2017
Notification No. 61/2017 – Central Tax: Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
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. 42/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1256 (E), dated the 13th October, 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, September, 2017 and October, 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 15th day of December, 2017.
(Ruchi Bisht)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 61/2017 – Central Tax
Q1: What is Notification No. 61/2017 – Central Tax?
Answer:
Notification No. 61/2017 – Central Tax extended the deadline for filing FORM GSTR-5A for July to October 2017 until 15 December 2017.
Q2: What is FORM GSTR-5A?
Answer:
GSTR-5A is a GST return filed by foreign service providers supplying digital services (OIDAR services) to Indian consumers.
Q3: Who must file GSTR-5A?
Answer:
Foreign suppliers providing online information and database access or retrieval (OIDAR) services to non-taxable online recipients in India must file GSTR-5A.
Q4: Which section of GST law governs OIDAR services?
Answer:
OIDAR services are governed by Section 14 of the IGST Act, 2017.
Q5: What is the extended deadline under Notification No. 61/2017?
Answer:
The due date for filing GSTR-5A for July to October 2017 was extended to 15 December 2017.
Q6: Which rule specifies the procedure for filing GSTR-5A?
Answer:
The procedure is defined under Rule 64 of the CGST Rules.
Q7: What happens if GSTR-5A is not filed?
Answer:
Failure to file the return may result in late fees, penalties, and GST compliance notices.
Businesses can avoid penalties by filing returns through:
https://finodha.in/gst-return-filing/
Q8: Do foreign digital companies need GST registration in India?
Answer:
Yes. Foreign companies providing OIDAR services to Indian consumers must obtain GST registration in India.
Apply for GST registration here:
https://finodha.in/online-gst-registration/
Q9: What are examples of OIDAR services?
Answer:
Examples include:
Online streaming services
Cloud computing services
Digital content downloads
Online gaming subscriptions
Q10: Does GST apply to foreign digital services?
Answer:
Yes. GST applies when digital services are provided from outside India to consumers in India.
Q11: Why was the GSTR-5A deadline extended?
Answer:
The deadline was extended because many foreign service providers faced technical and compliance challenges during the early GST rollout.
Q12: Do Indian companies need to file GSTR-5A?
Answer:
No. GSTR-5A is filed only by foreign OIDAR service providers.
Q13: How can businesses ensure GST compliance for digital services?
Answer:
Businesses should maintain proper records of digital transactions and file GST returns regularly.
Finodha provides expert GST compliance services:
https://finodha.in/gst-compliance/
Q14: Is GST applicable to all online services?
Answer:
GST applies to online services classified as OIDAR services under the IGST Act.
Q15: Why is GSTR-5A important?
Answer:
GSTR-5A ensures proper reporting and taxation of cross-border digital services supplied to Indian consumers.
Conclusion
Notification No. 61/2017 – Central Tax played an important role in helping foreign digital service providers comply with GST rules during the early phase of GST implementation.
By extending the filing deadline for FORM GSTR-5A, the government ensured smoother compliance for cross-border digital service providers.
Download PDF: Notification No. 61/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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