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.

GST – States – 42/2017-State Tax – Dated:- 15-11-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov. , 2017 Notification No. 42/2017-State Tax No. EXN-F(10)-38/2017- 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), the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August,

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