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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 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.</description>
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