Extension of Deadline for Online Service Providers

Objective: Extending the deadline for filing returns for July 2017 by providers of online information and database access services outside India to non-taxable online recipients.

Authority: Granted under sub-section (6) of section 39 and section 168 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017.

Extended Timeline: Deadline extended to September 15, 2017, for filing returns for July 2017.

Implementation: Effective upon publication in the Official Gazette. Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.