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GST Tip – 404

As per Notification No – 61/2017 – Central Tax, a 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 IGST Act, 2017 and rule 64 of the CGST Rules, 2017, has to file the return FORM GSTR-5A for the months of July 2017 to Oct 2017 15th 15th Dec 2017.