Due date of Form GSTR-5 extended vide Notification no. 68/2017

Due date of Form GSTR-5 extended vide Notification no. 68/2017

Seeks to extend the time limit for filing FORM GSTR-5 by non resident taxable personfor the months of July,2017 to December,2017.

[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 withsection 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafterreferred to as the said Act) and in supersession of notification No. 60/2017-Central Tax, datedthe 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 asrespects things done or omitted to be done before such supersession, the Commissionerhereby extends the time limit for furnishing the return by a non-resident taxable person, inFORM 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 ofJanuary, 2018.

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

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