Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 13th October 2017
Notification No. 42/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.— In exercise of the power 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) 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 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 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 20th day of November, 2017.
2. This notification shall be deemed to have come into force on the 15th day of September, 2017.
Commissioner of State Tax,
Maharashtra State, Mumbai.