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Extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017 and September 2017. - ERTS(T) 65/2017/Pt I/042 - Meghalaya SGSTExtract GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 31 st Oct, 2017. No. ERTS(T) 65/2017Pt I/42 - In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017 and September 2017 by 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 Integrated Goods and Services Tax Act, 2017 and rule 64 of the Meghalaya Goods and Services Tax Rules, 2017, till 20th day of November, 2017. 2. This notification shall be deemed to have come into force from the 28th August, 2017. Sd/- P.W. Ingty Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department. Memo No. ERTS(T) 65/2017/Pt I/42-A Dated Shillong, the 31 st Oct, 2017
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