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of <h1>West Bengal extends FORM GSTR-5 filing deadline for non-resident taxpayers to December 11, 2017, u/ss 39(6) and 168.</h1> The Commissioner of State Tax in West Bengal has issued a notification extending the deadline for non-resident taxable persons to submit their returns in FORM GSTR-5 for the months of July, August, September, and October 2017. The new deadline is set for December 11, 2017. This extension is granted under the authority of section 39(6) and section 168 of the West Bengal Goods and Services Tax Act, 2017, in conjunction with rule 63 of the West Bengal GST Rules, 2017.
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