Extension of time in FORM GSTR-5A. - CT/LEG/GST-NT/12/17/1921-031/2017 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 21 st December, 2017 NOTIFICATION- 31/2017 NO.CT/LEG/GST-NT/12/17/1921.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notification No. 26/2017, dated the 15th November, 2017 , issued by the Office of the Commissioner of State Taxes, Nagaland; Dimapur, dated the 15th November, 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 months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 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 Nagaland Goods and Services Tax Rules, 2017, till the 31st day of January, 2018. Sd/- (KESONW YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur NO.CT/LEG/GST-NT/12/17/1921 Dated Dimapur, the 21 st December, 2017