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    <title>Extension of time limit in FORM GSTR-5A.</title>
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    <description>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.</description>
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