Extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017, September, 2017 and October, 2017. - CCT/26-2/2017-18/25 - Goa SGST

GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes - Notification CCT/26-2/2017-18/25 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) , and in supersession of Notification No. CCT/26-2/2017-18/15 dated the 13th October, 2017, published in the Official Gazette, Series II No. 28, Extraordinary No. 2 dated the 13th October, 2017 , 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, September, 2017 and October, 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 Section 14 of the Integrated Goods and Services Tax Act, 2017 and Rule 64 of the Goa Goods and Services Tax Rules, 2017, till the 15th day of December, 2017. Dipak M. Bandekar, Commissioner of State Tax. ,Panaji, 15th November, 2017.