Date of filing of Return for July 2017 for OIDAR Service from outside India to a non-taxable online recipient extended to 15-09-2017

Notification 25/2017-CT dated 28-08-2017.

As per Rule 64, Every registered person providing online  information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.