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Govt. extends the time limit for filing FORM GSTR-5 till 31st Jan 2018

NOTIFICATION

New Delhi, the 21st December, 2017

No. 68/2017 – Central Tax

G.S.R. 1529(E).—In In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 60/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),), vide numberer G.S.R. 1416 (E), dated the 15th Novemnber 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 by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said Act read with rule 63 of the Central Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 till the 31st day of January, 2018.

[F. No. 349/58/2017-GST(Pt.)]

GUNJAN KUMAR VERMA, Under Secy.

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