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of <h1>Nagaland Tax Commissioner Extends FORM GSTR-5A Filing Deadline to January 31, 2018, for Online Service Providers.</h1> The Commissioner of State Taxes in Nagaland has extended the deadline for filing returns in FORM GSTR-5A for the months of July to December 2017. This extension applies to individuals providing online information and database access or retrieval services from outside India to non-taxable online recipients in accordance with the Integrated Goods and Services Tax Act, 2017. The new deadline for submission is January 31, 2018. This notification supersedes the previous notification dated November 15, 2017, except for actions already taken or omitted before this change.
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