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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....Shimla the 15th Nov., 2017 Notification No. 61/2017-State Tax No. EXN-F(10)-20/2016-Vol.1- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 42/2017-State Tax, dated t....