Extension of the time limit for furnishing FORM GSTR-5A for the months of July to October, 2017 - 61/2017-State Tax - Maharashtra SGST

COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010 dated the 15th November 2017 NOTIFICATION Notification No. 61/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII 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 13th October 2017, published in the Maharashtra Government Gazette, Part-II, Extraordinary No. 96, dated the 13 th October 2017 , except as respects things done or omitted to be done before such supersession the Commissioner of State Tax, Maharashtra State, 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 Maharashtra Goods and Services Tax Rules, 2017, till the 15th day of December, 2017. RAJIV JALOTA, Commissioner of State Tax, Maharashtra State, Mumbai.