In exercise of the powers conferred by subsection (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, hereby extends the time limit for furnishing the return for the month of July, 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 15th day of September, 2017.

2. This notification shall be deemed to be effective from the 28th day of August, 2017.

By the order of the Governor of Jharkhand

K. K. Khandelwel,

Principal Secretary-cum Commissioner