Extension of Time Limit for GSTR-5A Returns: Important Update

The Commissioner, empowered by the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017, extends time limits.

Notification No. 25/2017-Central Tax, dated August 28, 2017, is superseded. The new notification extends the time limit for furnishing GSTR-5A returns for July, August, and September 2017.

This extension applies to persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients. The deadline for submission is extended until November 20, 2017.

Dr. Sree Parvathy S.L., Under Secretary to the Government of India, issues the notification. The notification is deemed effective from September 15, 2017. This extension aims to facilitate compliance for online service providers and ensure smoother tax filing processes.