EXTENSION OF TIME LIMIT FOR FURNISHING THE RETURN BY A NON-RESIDENT TAXABLE PERSON IN FORM GSTR-5 FOR THE MONTHS FROM JULY 2017 TO OCTOBER 2017.
The Goods and
Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
The Central
Government has extended the last date to furnish the return by a non-resident
taxable person in FORM GSTR-5 for the months of July, 2017. August, 2017,
September 2017 and October 2017 till the 11th day of December 2017.
The relevant
Central Government Notification 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.
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