Extension of Time Limit for Non-Resident Taxable Persons to Furnish GSTR-5

The Commissioner, under section 39(6) of the CGST Act and section 168, extends the deadline for filing FORM GSTR-5.

Superseding notification No. 60/2017-Central Tax, the extension covers months from July 2017 to December 2017.

Applicable to non-resident taxable persons, the new filing deadline is set for January 31, 2018. Issued by Gunjan Kumar Verma, Under Secretary to the Government of India.

This extension aims to facilitate compliance among non-resident taxable persons operating within the GST framework. Detailed guidelines are provided in the official notification.