Extension of time for FORM GSTR-5A returns for nonresident online suppliers to non taxable recipients now provided. The Commissioner of State Taxes, Nagaland, under powers in the Nagaland GST Act and the Integrated GST Act, extends the time limit for furnishing FORM GSTR-5A for supplies of online information and database access or retrieval services made from a place outside India to non taxable online recipients for the months of July-October, 2017, until the fifteenth day of December, 2017; the notification supersedes an earlier October notification, subject to a savings clause for prior actions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of time for FORM GSTR-5A returns for nonresident online suppliers to non taxable recipients now provided.
The Commissioner of State Taxes, Nagaland, under powers in the Nagaland GST Act and the Integrated GST Act, extends the time limit for furnishing FORM GSTR-5A for supplies of online information and database access or retrieval services made from a place outside India to non taxable online recipients for the months of July-October, 2017, until the fifteenth day of December, 2017; the notification supersedes an earlier October notification, subject to a savings clause for prior actions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
