Rule 64 CGST Rules 2017 : Form and manner of submission of return by persons providing online information and database access or retrieval services

By | July 13, 2017
(Last Updated On: July 5, 2018)

 Rule 64 CGST Rules 2017

Summary of Rule 64 CGST Rules 2017

( Rule 64 CGST Rules 2017 explains Form and manner of submission of return by persons providing online information and database access or retrieval services  and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

 Rule 64 CGST Rules 2017

Form and manner of submission of return by persons providing online information and database access or retrieval services

64. Every registered person providing online information and database 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. [ Refer Note-1 to 4]


Note
4. Seeks to extend the time limit for filing FORM GSTR-5A  for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 vide Notification No 69/2017 Central Tax dated 21st December, 2017
1 : Seeks to extend time period for filing of details in FORM GSTR-5A for month of July vide Notification No 25/2017 Central Tax Dtd 28th August, 2017
2. Seeks to extend the time limit for filing of FORM GSTR-5A for the month of July, 2017, August, 2017 and September, 2017 vide Notification No 42/2017 Central Tax dated 13th October, 2017
3 Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017  vide Notification No 61/2017 Central Tax Dated 15th November, 2017

 Rule 64 CGST Rules 2017

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