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        GST - States

        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 - Himachal Pradesh SGST

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        Extension of return filing deadline for non-resident online service suppliers, allowing additional time to furnish FORM GSTR-5A. Extension of the time limit to furnish returns in FORM GSTR-5A for suppliers of online information and database access or retrieval services provided from a place outside India to non-taxable online recipients, effected by the Commissioner under the Himachal Pradesh GST Act and the Integrated GST Act, superseding an earlier notification and adjusting the compliance deadline for the specified months under the applicable GST rules.
                          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 return filing deadline for non-resident online service suppliers, allowing additional time to furnish FORM GSTR-5A.

                                Extension of the time limit to furnish returns in FORM GSTR-5A for suppliers of online information and database access or retrieval services provided from a place outside India to non-taxable online recipients, effected by the Commissioner under the Himachal Pradesh GST Act and the Integrated GST Act, superseding an earlier notification and adjusting the compliance deadline for the specified months under the applicable GST rules.


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