Due Date for Filing July to September Returns by Person Supplying Online Information and Database Access or Retrieval Services Extended till 20th Nov
The Central Board of Excise and Customs (CBEC) today 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) for the months of July, August and September to 20th November 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.