Extension of filing deadline for non-resident GST returns in FORM GSTR-5 granted, allowing later submission for specified months. Extension of time for furnishing returns by non-resident taxable persons in FORM GSTR-5 is granted: the Commissioner, relying on powers under the State Goods and Services Tax Act and the State GST Rules, extends the statutory filing deadline for non-resident taxpayers' returns for the months of July, August, September and October 2017 to a specified later date, effectuated by a State tax notification and limited to the procedural deadline for filing in FORM GSTR-5.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for non-resident GST returns in FORM GSTR-5 granted, allowing later submission for specified months.
Extension of time for furnishing returns by non-resident taxable persons in FORM GSTR-5 is granted: the Commissioner, relying on powers under the State Goods and Services Tax Act and the State GST Rules, extends the statutory filing deadline for non-resident taxpayers' returns for the months of July, August, September and October 2017 to a specified later date, effectuated by a State tax notification and limited to the procedural deadline for filing in FORM GSTR-5.
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