Notification No. 69/2017 – Central Tax Explained

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

Notification No. 69/2017 – Central Tax: Seeks to extend the time limit for filing 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. 61/2017-Central Tax, dated the 15^th November, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1417 (E), dated the 15^th November, 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 months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 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 31^st day of January, 2018.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 69/2017 – Central Tax

Q1: What is Notification No. 69/2017 – Central Tax?

Answer:
It extended the due date for filing GSTR-5A for July–December 2017 till 31 January 2018.

Q2: Who files GSTR-5A?

Answer:
Foreign OIDAR service providers supplying digital services to Indian consumers.

Q3: What is OIDAR?

Answer:
Online Information and Database Access or Retrieval services such as streaming, cloud services, software downloads.

Q4: Under which section was this notification issued?

Answer:
Under Section 39(6) read with Section 168 of CGST Act and Section 20 of IGST Act.

Q5: Is GSTR-5A still applicable in 2025?

Answer:
Yes, OIDAR providers must file GSTR-5A monthly.

Q6: What is the current due date for GSTR-5A?

Answer:
20th of the following month (as per Rule 64).

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

Answer:
Late fee and interest may apply. Registration may also be blocked.

Q8: Is GST registration mandatory for foreign digital companies?

Answer:
Yes, if supplying to non-taxable online recipients in India.

Q9: What is non-taxable online recipient?

Answer:
Individual consumers not registered under GST.

Q10: Is ITC available to OIDAR providers?

Answer:
Generally limited, as they are supplying services from outside India.

Q11: Does GST apply to Netflix subscription in India?

Answer:
Yes, IGST applies under Section 14 of IGST Act.

Q12: Can foreign companies appoint representative in India?

Answer:
Yes, registration requires authorised representative details.

Q13: Is this notification still relevant today?

Answer:
It was relevant only for 2017 transition period.

Q14: What is Section 14 of IGST Act?

Answer:
It governs taxability of OIDAR services supplied from outside India.

Q15: How can Finodha assist foreign digital businesses?

Answer:
Finodha offers:
GST Registration
Monthly Return Filing
Compliance Management
Advisory on Indian GST law
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