Return filing extension for non-resident taxable persons in FORM GSTR-5 granted to cover earlier months and prevent default. The Commissioner, exercising powers under the Arunachal Pradesh Goods and Services Tax Act and the State GST Rules, extends the time limit for furnishing FORM GSTR-5 by non-resident taxable persons for the months of July, August, September and October 2017 to a later specified date, thereby modifying the original return-filing timeline for those taxpayers.
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.
Return filing extension for non-resident taxable persons in FORM GSTR-5 granted to cover earlier months and prevent default.
The Commissioner, exercising powers under the Arunachal Pradesh Goods and Services Tax Act and the State GST Rules, extends the time limit for furnishing FORM GSTR-5 by non-resident taxable persons for the months of July, August, September and October 2017 to a later specified date, thereby modifying the original return-filing timeline for those taxpayers.
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