Extends the time limit for furnishing the return in FORM GSTR-5A.

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..... 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 secti .....

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..... nd 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 Jharkha .....

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