Extension of time limit in FORM GSTR-5A. - 26/2017 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 15th November, 2017 NOTIFICATION- 26/2017 In exercise of the powers conferred 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. 16/2017, dated the 16th October, 2017 , issued by the Commissioner of State Taxes, Nagaland: 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, September, 2017 and October, 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 15th day of December, 2017. Sd/- (Y. MHATHUNG MURRY) Commissioner of State Taxes Nagaland: Dimapur Dated Dimapur, the 15th November, 2017 NO.CT/LEG/GST-NT/12/17