Extends the time limit for furnishing the return in FORM GSTR-5A. - Va Kar/GST/04/2017-S.O. No. 107 - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT ------------------- NOTIFICATION 18th October, 2017 S.O. No. 107 - Dated 20th October, 2017-- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of S.O No. 78/2017-State Tax, dated the 19th September, 2017 , published in the Jharkhand Gazette, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017 and September, 2017 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 rule 64 of the Jharkhand Goods and Services Tax Rules, 2017, till the 20 th day of November, 2017. 2. This notification shall be deemed to have come into force on the 15 th day of September, 2017. [File.No Va Kar/GST/04/2017] By the order of the Governor of Jharkhand K. K. Khandelwal, Principal Secretary-cum Commissioner