Seeks to extend the time limit for furnishing the return in FORM GSTR-5A the month of July, 2017, August, 2017, September, 2017 and October, 2017 till 15.12.2017 - Va Kar/GST/07/2017- S.O. No. 136 - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 14th November, 2017 S.O. No. 136- Dated - 14th November, 2017- - In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification S.O 107 - State Tax, dated the 20th October, 2017, published in the Gazette of Jharkhand, 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 Jharkhand Goods and Services Tax Rules, 2017, till the 15th day of December, 2017. 2. This notification shall be deemed to be effective from 15th November, 2017. [File.No Va Kar/GST/07/2017] By the order of the Governor of Jharkhand, K. K. Khandelwal, Principal Secretary-cum Commissioner.