MANU/CGST/0069/2017
Ministry : Ministry of Finance
Department/Board : Central Tax
Notification No. : 68/2017-Central Tax
Date : 21.12.2017
Notification/ Circulars Referred : Notification No. 60/2017-Central Tax, dated the 15th November, 2017 MANU/CGST/0061/2017
Citing Reference:
Notification No. 60/2017-Central Tax, dated the 15th November, 2017 MANU/CGST/0061/2017 Superceded
Extension of time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of CGST Act, 2017
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