Important Keyword: Notification No. 68/2017 Central Tax, GSTR-5 due date extension, GST notification 68/2017, NRTP GST return, GSTR-5 filing deadline, CGST notification 2017, GST return extension India, GST compliance NRTP,
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[F. No. 349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
New Delhi, the 21st December, 2017
Notification No. 68/2017 – Central Tax: Seeks to extend the time limit for filing FORM GSTR-5.
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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.
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 68/2017 – Central Tax
Q1: What is Notification No. 68/2017 – Central Tax?
Answer:
Notification No. 68/2017 – Central Tax is a GST notification issued on 21 December 2017 extending the deadline for filing GSTR-5 returns for Non-Resident Taxable Persons for the period July to December 2017 until 31 January 2018.
Q2: Who must file GSTR-5 under GST?
Answer:
GSTR-5 must be filed by Non-Resident Taxable Persons (NRTPs) who supply goods or services in India without having a permanent place of business.
Q3: What is the new deadline mentioned in Notification No. 68/2017 – Central Tax?
Answer:
The notification extended the deadline for GSTR-5 filing for July–December 2017 to 31 January 2018.
Q4: Which law allows the government to extend GST return deadlines?
Answer:
The government can extend GST return deadlines under:
Section 39(6) of the CGST Act, 2017
Section 168 of the CGST Act
These provisions allow issuance of notifications like Notification No. 68/2017 – Central Tax.
Q5: What happens if GSTR-5 is not filed on time?
Answer:
Late filing may lead to:
Late fees
Interest on tax liability
Compliance issues
To avoid this, businesses can file GST returns easily through Finodha:
https://finodha.in/gst-return-filing/
Q6: Is GSTR-5 required for Indian registered taxpayers?
Answer:
No. GSTR-5 is only for Non-Resident Taxable Persons. Indian registered taxpayers generally file GSTR-1, GSTR-3B, and other applicable returns.
Q7: What information is included in GSTR-5?
Answer:
GSTR-5 includes:
Outward taxable supplies
Imports
Input tax credit
Tax liability
Tax payments
Q8: Was Notification No. 68/2017 replacing any earlier notification?
Answer:
Yes. It superseded Notification No. 60/2017 – Central Tax while keeping actions already taken under the previous notification valid.
Q9: Can a non-resident taxpayer claim Input Tax Credit in GSTR-5?
Answer:
Yes. NRTPs can claim Input Tax Credit (ITC) on eligible purchases and adjust it against their tax liability.
Q10: Do NRTPs need GST registration before filing GSTR-5?
Answer:
Yes. A Non-Resident Taxable Person must obtain GST registration before making taxable supplies in India.
You can complete the process quickly through Finodha GST Registration Services:
https://finodha.in/online-gst-registration/
Q11: What documents are required for NRTP GST registration?
Answer:
Common documents include:
Passport
Business registration certificate
Authorized signatory details
Bank account information
Q12: Is GSTR-5 filing monthly?
Answer:
Yes. GSTR-5 is generally filed monthly by Non-Resident Taxable Persons.
Q13: How can businesses ensure smooth GST compliance?
Answer:
Businesses should:
Maintain proper records
Monitor GST deadlines
Use expert compliance services
Professional help is available through Finodha GST Compliance Services:
https://finodha.in/gst-compliance/
Download PDF: Notification No. 68/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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