Extension of Time Limit for Furnishing GSTR-5A

The Commissioner, under sub-section (6) of section 39 of the CGST Act and section 20 of the IGST Act, extends the deadline for filing FORM GSTR-5A.

Superseding notification No. 61/2017-Central Tax, the extension applies to months from July 2017 to December 2017.

Applicable to entities providing online information and database access or retrieval services from outside India to non-taxable online recipients. The new deadline for filing is set for the 31st of January, 2018.

Issued by Gunjan Kumar Verma, Under Secretary to the Government of India. This extension aims to facilitate compliance among service providers operating in the digital domain. Details regarding the extension are outlined in the official notification.