The Central Board of Excise and Customs (CBEC) has extended the due date of filing return by persons providing Online Information and Database Access or Retrieval Services can file their returns GSTR-5A for the month of July to December 2017 till January 31st.
In GSTR-5A regime ‘online information and database access or retrieval services’ is included. Since it attracts integrated tax, the provisions relating to this services are found place in ‘Integrated Goods and Services Tax Act, 2017. The said provision defines the said service as any service provided or to be provided to any person, by any person, in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner.
The services includes, Website supply, web-hosting, Supply of software, supply of images, text, information and making available of databases, supply of music, films and games etc.
The notification issued today said that the above tax payers can file returns till 31st January 2017.
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