Return filing extension for non resident suppliers of online information and database services to non taxable recipients until mid September. The Commissioner, on the GST Council's recommendation and under the Nagaland GST Act and the Integrated GST Act, extends the time limit for furnishing the July 2017 GST return for persons supplying online information and database access or retrieval services from outside India to non taxable online recipients; the extended due date is the 15th day of September 2017 and the notification takes effect upon publication in the Official Gazette.