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.

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....42/2017-State Tax Dated:- 15-11-2017 Himachal Pradesh SGST<br>GST - States<br>Himachal Pradesh SGST<br>Himachal Pradesh SGST<br>Government of Himachal Pradesh Excise and Taxation Department Dated: S....

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.... by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and S....