Extension of time limit for furnishing Form GSTR-5 return for July to Dec-2017 till 31st January 2018

Extension of time limit for furnishing Form GSTR-5 return by a non-resident taxable person for July to Dec-2017 till the 31st day of January, 2018.

Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]

Notification No. 68/2017 — Central Tax

New Delhi, the 21^st 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 15^th 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 15^th 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 31^st day of January, 2018.

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

(Gunjan Kumar Verma)
Under Secretary to the Government of India