The Central Board of Excise and Customs (CBEC) has extended the due date of filing return for persons providing Online Information and Database Access or Retrieval Services can file their returns (Form GSTR – 5A) till September 15th, 2017 for the month of July, 2017.
In GST 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.
In a notification issued yesterday, the CBEC said that, “person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till 15th day of September, 2017”.
Read the full text of the Notification below.
