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The Commissioner extends the time limit for a non-resident taxable person to furnish the return in FORM GSTR-5 for the months of July 2017, August 2017, September 2017, and October 2017. The affected person furnishes the return until the 11th day of December 2017.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs]
Notification No. 60/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. (E):- —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) (hereafter in this notification referred to as the said Act), 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 and October, 2017 till the 11th day of December, 2017.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht) Under Secretary to the Government of India
