Indian Tax Solution

CENTRAL TAX NOTIFICATION NO.68/2017, DATED : 21st December, 2017

CENTRAL TAX NOTIFICATION NO.68/2017, DATED : 21st December, 2017

SUBJECT :- CBEC extends time limit for filing Form GSTR-5 to 31.01.2018.

G.S.R. 1529(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) (hereinafter referred to as the said Act) and in super-session of notification No. 60/2017-Central Tax, dated the 15thNovember, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1416 (E), dated the 15th November, 2017, except as respects things done or omitted to be done before such super session, 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 Secretary to the Government of India

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