Extends the time limit for furnishing the return in FORM GSTR-5A. Supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient. - 61/2017-State Tax - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov., 2017 Notification No. 61/2017-State Tax No. EXN-F(10)-20/2016-Vol.1- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) , and in supersession of notification No. 42/2017-State Tax, dated the 15th Nov., 2017, published in the Gazette of Himachal Pradesh vide number No. EXN-F(10)-38/2017, dated the 15th Nov., 2017 , 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 Himachal Pradesh Goods and Services Tax Rules, 2017, till the 15th day of December, 2017. By Order Addl. Chief Secretary (E T) to the Government of Himachal Pradesh