GSTR-5 AND GSTR-5A - LAST DATE
EXTENDED UPTO 31.1.2018
The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India
The Central Government has
extended the time limit to file the following returns online and the extended date
of filing of returns were shown below:
Return
Type
|
Details to be furnished in the returns
|
MONTH
|
REVISED
DUE DATE
|
GSTR-5
|
Return for Non-resident
taxable person (Notification No.68 dated 21.12.2017)
|
JUL 2017
AUG 2017
SEP 2017
OCT 2017
NOV 2017
DEC 2017
|
31.1.2018
31.1.2018
31.1.2018
31.1.2018
31.1.2018
31.1.2018
|
GSTR 5A
|
A person supplying online information and database access or retrieval
services from a place outside India to a non-taxable online recipient under
IGST Act and CGST Act. (Notification No.69/2017 dated 21.12.2017)
|
JUL 2017
AUG 2017
SEP 2017
OCT 2017
NOV 2017
DEC 2017
|
31.1.2018
31.1.2018
31.1.2018
31.1.2018
31.1.2018
31.1.2018
|
The Notifications issued by the Central Government is
given below for ready reference.
[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.68/2017 – Central Tax
New Delhi,
the 21st December, 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)
(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 number G.S.R. 1416 (E), dated the 15th November, 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 Secretary to the Government
of India
[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. 69/2017 – Central Tax
New Delhi, the 21st December,
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) and
section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of
notification No. 61/2017-Central Tax, dated
the 15th November,
2017,
published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 1417 (E), dated the 15th November, 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 in FORM GSTR-5A for
the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 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 Central Goods and Services Tax Rules, 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