Noti. no. 61/2017 ST- Extension of the time limit for furnishing FORM GSTR-5A for the months of July to October, 2017
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010
dated the 15th November 2017
Notification No. 61/2017 – State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.—In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in super session of Notification No. 42/2017-State Tax, dated the 13th October 2017, published in the Maharashtra Government Gazette, Part-II, Extraordinary No. 96, dated the 13th October 2017, except as respects things done or omitted to be done before such super session the Commissioner of State Tax, Maharashtra State, 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 Maharashtra Goods and Services Tax Rules, 2017, till the 15th day of December, 2017.
Commissioner of State Tax,
Maharashtra State, Mumbai.