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.
61/2017-State Tax Dated:- 15-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla the 15th Nov., 2017
Notification No. 61/2017-State Tax
No. EXN-F(10)-20/2016-Vol.1- 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) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in superses
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