Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 - 36/2017 - Telangana SGST

GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 36/2017 CCT s Ref No. A(1)/114/2017, Dt. 22-11-2017 In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) and Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 20/2017-State Tax, dated the 25th October, 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 Telangana Goods and Services Tax Rules, 2017, till the 15th day of December, 2017. 2. This notification shall be deemed to have come into force on the 15th day of November, 2017. Sd/- V. Anil Kumar Commissioner of State Tax