Seeks to extend the time limit for filing of FORM GSTR-5A. - Tax/4(53)/GST-NOTN/2016/10 - Manipur SGST

GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 13 th October, 2017 No. Tax/4(53)/GST-NOTN/2016/10:- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) , the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017 and September, 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 Manipur Goods and Services Tax Rules, 2017, till the day of November, 2017. 2. This notification shall be deemed to have come into force on the 15 th day of September, 2017. HRISHEEKESH MODAK, Commissioner of Taxes, Manipur.