Extension of time for furnishing return in FORM GSTR-5A - 16/2017 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 16th October, 201 7 NOTIFICATION- 16/2017 NO.CT/LEG/GST-NT/12/17: In exercise of the powers by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) , and in supersession of notification No. 09/2017, dated the 28th August, 2017 , file NO.CT/LEG/GST-NT /12/17 issued by the Government of Nagaland, Office of the Commissioner of Taxes, NagaIand: Dimapur, except as respects things done or omitted to be done before such supersession, 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 Nagaland Goods and Services Tax Rules, 2017, till the 20th day of November, 2017. 2. This notification shall be deemed to have come into force on the 15thday of September, 2017. (Y. MHATHUNG MURRY) Commissioner of State Taxes Nagaland: Dimapur Dated Dimapur, the 16th October, 2017 NO.CT/LEG/GST-NT/12/17