CBEC Extends GSTR-5 (July~Dec. 2017) Due Date upto 31 Jan. 2018 for Non-Resident Taxable Person

CBEC Extends GSTR-5 (July~Dec. 2017) Due Date upto 31 Jan. 2018 for Non-Resident Taxable Person

The CBEC has notified further extension of due date upto 31 Jan. 2018 for filing of return in Form GSTR-5 (applicable for Non-resident Taxable Person), for the period July 2017 to Dec. 2017, in line with recommendations of the GST Council. For subsequent months, GSTR-5 is to be filed by 20th of the following month.

GSTR-5 July~Dec. 2017 Due Date Extended upto 31 Jan. 2018: CBEC Notification 68/2017 dt. 21 Dec. 2017 Central Tax

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.

GSTR-5 (Non-resident Taxable Person) July-Oct. 2017 Due Date Extended upto 15 Dec.: CBEC Notification 60/2017 dt. 15 Nov. 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) (hereafter in this notification referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, under subsection (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 and October, 2017 till the 11th day of December, 2017.

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Summary of GST Returns Due Dates Extended by CBIC (July 2017 onwards)

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