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    <title>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.</title>
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    <description>Extension of time to furnish returns in FORM GSTR-5A for persons supplying OIDAR services from outside India to non taxable online recipients: filing for July, August and September 2017 is extended until the twentieth day of November 2017. The extension is issued under the statutory power to extend return deadlines and is deemed effective from the fifteenth day of September 2017, applying to supplies covered by the Integrated GST framework and the Himachal Pradesh GST Rules concerning non taxable online recipients.</description>
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      <description>Extension of time to furnish returns in FORM GSTR-5A for persons supplying OIDAR services from outside India to non taxable online recipients: filing for July, August and September 2017 is extended until the twentieth day of November 2017. The extension is issued under the statutory power to extend return deadlines and is deemed effective from the fifteenth day of September 2017, applying to supplies covered by the Integrated GST framework and the Himachal Pradesh GST Rules concerning non taxable online recipients.</description>
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